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Kducatioxal  Publication  No.  113 


Division  of  Publications  No.  32 


SCHOOL  LEGISLATION 


ENACTED  BY  THE 


GENERAL  ASSEMBLY  OF  NORTH  CAROLINA 


REGULAR  SESSION  1927 

REGULAR  SESSION  1925 

and 

EXTRA  SESSION  1924 


published  bt  the 

State  Superintendknt  of  Public  Instruction 

Raleigh,  N.   0. 


INTRODUCTORY  NOTE 


The  General  Assembly  of  1923  revised  and  codified  the  public  school  laws 
relating  to  the  county  and  other  local  school  officials.  This  codification, 
chapter  136,  Public  Laws  1923,  together  with  those  laws  defining  the  powers 
and  duties  of  the  State  Board  of  Education  and  the  State  Superintendent 
of  Public  Instruction  that  were  not  changed  and  other  public  school  laws 
enacted  by  the  General  Assembly  of  1923,  were  printed  in  bulletin  form  and 
made  available  for  distribution. 

Since  these  laws  were  printed,  certain  new  laws  have  been  enacted  and 
many  sections  of  the  Code  of  1923  and  the  Consolidated  Statutes  have  been 
amended  by  the  General  Assemblies  of  Extra  Session  1924,  Sessions  1925 
and  1927.  These  sections  of  the  code  that  have  been  amended,  together  with 
the  new  laws  in  effect  now,  are  printed  herewith  in  pamphlet  form.  This 
pamphlet,  therefore,  and  the  publication  referred  to  above,  contain  the  com- 
plete school  law  now  in  effect  in  the  State. 


state  Superintendent  of  Public  Instruction. 


March  18,  1927. 


n 


)f 


CONTENTS 

I.  Since  the   school   code  of   1923   was   enacted   the   following  special   acts 

relating  to  education  have  been  enacted: 

TAGB 

An  act  to  provide  for  the  distribution  of  the  Equalizing  Fund  for  certain 

counties  (1927,  c.  — ) 7 

An  act  to  appoint  the  boards  of  education  in  the  respective  counties  in 

North  Carolina   (1927,  c.  — )    10 

An  act  to  provide  a  Special  Building  Fund  to  be  loaned  to  county  boards 

of  education  to  aid  in  erecting  schoolhouses  (1927,  c.  — )  :     15 

An  act  to  ratify  and  validate  enlargements  of  special  charter  school  dis- 
tricts and  the  voting  of  bonds  therein  under  certain  circiim- 
stances  (1927,  c.  — ) - 20 

An  act  to  provide  for  the  creation  of  school  districts  (1927,  c.  — ) 21 

An  act  establishing  "The  Old  North  State"  as  the  State's  official  song 

for  North  Carolina  (1927,  c.  — )   23 

An  act  to  provide  for  giving  publicity  to  highway  traffic  laws  through 

the  public  schools   (1927,  c.  — ) 24 

An  act  to  provide  for  fire  drills  in  the  public  schools  in  North  Caro- 
lina (1925,  c.  130)  25 

An  act  to  protect  school  children  riding  in  public  school  busses  upon  the 

public  roads  and  highways  of  the  State  (1925,  c.  265) 26 

An  act  to  regulate  the  speed  of  busses  carrying  school  children    (1925, 

c.  297)   - 26 

An  act  to  provide  for  the  recording  in  the  office  of  the  State  Auditor 
statements  concerning  bonds  and  notes  of  counties,  townships,  school 
districts,  municipal  corporations,  and  taxing  districts,  and  making 
effectual  the  means  of  payment  provided  for  said  counties  and  to 
provide  for  supervision  of  such  means  by  the  State  Auditor,  and 
making  noncompliance  with  certain  parts  of  this  act  a  misdemeanor 
and  violation  of  certain  parts  thereof  a  felony  and  providing  penal- 
ties and  repealing  chapter  100,  Public  Laws  of  1925  (1927,  c.  — )~ 26 

An  act  to  provide  for  requisition  in  the  name  of  the  owner  of  bonds  of 
counties,  cities,  towns,  school  districts,  and  school  taxing  districts 
(1925,  c.  — )  30 

An  act  to  authorize  disbursing  officers  of  counties,  cities,  towns,  town- 
ships, school  districts,  and  school  taxing  districts  to  pay  and  to  con- 
tract to  pay  fiscal  agency  fees  for  the  payment  of  bonds  and  cou- 
pons   (1925,  c.  195)    31 

An  act  to  provide  for  the  administration  of  the  fiscal  affairs  of  counties....     31 

An  act  to  provide  for  the  issuance  of  bonds  and  notes  of  counties,  and 
for  property  taxation  for  the  payment  thereof,  with  interest 39 

II.  The  following  sections  of  the  school  code  of  1923  have  been  amended: 

Section   8.     A    standard    high    sdhool    defined    (C.    S.    Ill,    5392;    1927. 

c.  — ,  s.   1) _ 54 

Section   56.     Authority   of  commissioners   to   borrow    (C.    S.    Ill,    5464; 

1927,   c.   — ,   s.   18) „ _ 54 


«0 

^  5 


PAGE 

Section    58.     How    school    funds    shall    be    disbursed    (C.    S.    Ill,    5466; 

1927,  c.  — ,  s.  20) 54 

Section  60.  The  erection  of  schoolhouses  (C.  S.  Ill,  5468;  1925,  c.  221)  55 
Section  61.    Condemnation  of  school  sites  (C.  S.  Ill,  5469;  Extra  Session 

1924,  c.  121,  s.  1) 55 

Section  64.    County  boards  may  aid  charter  districts  in  the  erection  of 

schoolhouses  (C  S.  Ill,  5472;  1925,  c.  180,  s.  1) 56 

Section   73-a,    The   county- wide   plan    (C.   S.   Ill,   5481;    Extra   Session 

1924,   c.   121,   §.   2) 5G 

Section  79.     Changing  boundaries  of  special  charter  districts  (C.  S.  Ill, 

5487;    1925,  c.   150,   s.   1) 58 

Section  172-218.     Part  VI  of  the  s(ihool  code  of  1923  pertaining  to  the 

revenue  for  the  public  schools  rewritten  and  amended   (C.  S.   Ill, 

5585-5636;    1927,    c.   — ) 58 

Section   220.     Petition   for    local   tax    elections    (C.    S.    Ill,    5640;    1925, 

c.  143,   s.   1) 73 

Section  223.  Increasing  local  tax  rates  in  charter  and  local  tax  dis- 
tricts  (C.  S.  Ill,  5643;   1925,  c.  143,  s.  2) 74 

Section   226.    Enlargement    of   districts    (C.    S.    Ill,    5646;    1927,    c.    — , 

ss.    1,    2) 74 

Section  230.    Enlarging  boundaries  of  districts  within  an  incorporated 

city  of  town  (C.  S.  Ill,  5650;  1925,  c.  143,  s.  3) 74 

Section  232.     Joint  districts   (C.  S.  Ill,  5651;   Extra  Session  1924,  c.  32, 

s.  1)  _ 76 

Section   236.     Petition   for   election   in   special    school    taxing   districts 

(C.  S.  Ill,  5657;  1927,  c.  — ,  s.  1) _ 78 

Section  245.    Local  tax  rates  under  county-wide  special  tax   (C.  S.  Ill, 

5666;   1925,  c.  180,  s.  2) 78 

Section    257.     Bond    elections    (C.    S.    Ill,    5669;    Extra    Session    1924, 

c.   121,   s.  3) „...     79 

Section  263.    Bond  elections  in  special  charter  districts  (C.  S.  Ill,  5675; 

Extra  Session  1924,  c.  121,  ss.  4,  5;  1927,  c— ,  s.  1) 79 

Section  271.    Commissioners  may  borrow  for  building  without  vote  of 

people  (Extra  Session  1924,  c.  120;  1925,  c.  — ;   1927,  c.  — ) 80 

Section  347.  Compulsory  attendance  (C.  S.  Ill,  5757;  1925,  c.  226,  s.  1)  81 
Section  351.    Evidence  of  compulsory  attendance  violation    (C.   S.   Ill, 

5761;   1925,  c.  226,  s.  2) 82 

Section  369.  Observance  of  Arbor  Day  (C.  S.  Ill,  5780-p;  1927,  c.  — ,  s.  1)  82 
Section  378-a.  Effect  of  chapter  95  (the  school  code)  upon  local  or  pri- 
vate bond  acts    (1925,  c.  143,  s.  4) 82 

III.     The  following  sections  of  the  Consolidated  Statutes  not  included  in  the 
code  of  1923  have  been  aimended: 

Section  3910.    Treasurer's  commission  (C.  S.  3910;  Extra  Session  1924, 

c.   121,   s.  6) _ - 83 

Section  5435.  Contiguous  school  census  (C.  S.  Ill,  5435;  1925,  c.  95,  s.  1)  83 

Section  5446.  Children  at  orphanages  (C.  S.  Ill,  5446;  1927,  c.  — ,  s.  1)  84 
Section   5578.    Date   of  teachers'   examinations    (C.   S.   Ill,   5578;    1925, 

c.   181,   s.   3) -. 84 


SCHOOL  LEGISLATION 

ENACTED  BY  THE  GENERAL  ASSEMBLY,  SESSIONS  OF 
1927,  1925  AND  EXTRA  SESSION  1924 


SPECIAL  ACTS 


AN  ACT  TO  PROVIDE  FOR  THE  DISTRIBUTION  OF  THE  EQUALIZING 
FUND  FOR  CERTAIN  COUNTIES. 

Whereas,  the  Constitution  directs  the  General  Assembly  of  North  Carolina 
to  provide  by  taxation  and  otherwise  for  a  general  and  uniform  system  of 
public  schools  for  the  State;   and 

"Whereas,  there  appears  to  be  marked  difference  in  the  assessed  valuations, 
the  tax  rates,  and  the  types  of  schools  in  the  various  countfes;  and 

Whereas,  the  county  commissioners  in  many  counties  cannot  secure  the 
funds  necessary  for  the  support  of  the  six  months  school  term  from  county 
revenues  alone  without  making  the  taxes  burdensome  and  the  tax  rates 
grossly  unequal  among  the  several  counties;  and 

Whereas,  State  aid  is  necessary  in  order  more  nearly  to  equalize  both  the 
tax  rates  for  schools  and  the  school  advantages  in  the  different  counties; 
therefore. 

The  General  Assembly  of  North  Carolina  do  enact: 

Section  1.  That  the  appropriation  made  under  Title  IV  5  (2)  of  Section  I 
in  "An'  Act  to  Make  Appropriations  for  the  Maintenance  of  the  State's  Institu- 
tions, the  Various  Departments,  Bureaus  and  Agencies  of  the  State  Govern- 
ment" of  the  sum  of  three  million  two  hundred  and  fifty  thousand  dollars 
($3,250,000)  for  an  Equalizing  Fund  for  the  year  ending  June  thirtieth,  one 
thousand  nine  hundred  and  twenty-eight,  and  of  the  sum  of  three  million  two 
hundred  and  fifty  thousand  dollars  ($3,250,000)  for  an  Equalizing  Fund 
for  the  year  ending  June  thirtieth,  one  thousand  nine  hundred  and  twenty- 
nine,  shall  be  distributed  among  the  various  counties  of  the  State  as  here- 
inafter provided. 

Sec.  2.  That  a  State  Board  of  Equalization  is  hereby  established,  which 
shall  be  composed  of  eleven  members,  one  of  whom  shall  be  the  Presiding 
Officer  of  the  Senate  and  one  member  from  each  Congressional  District  of 
North  Carolina,  to  be  appointed  by  the  Governor  and  confirmed  by  tHe  Senate 
before  the  adjournment  of  the  Regular  Session  of  the  General  Assembly  for 
the  year  one  thousand  nine  hundred  and  twenty-seven;  said  members  shall 
serve  for  a  period  of  four  years  from  the  time  of  their  appointment  and 
shall  receive  as  compensation  therefor  the  sum  of  ten  dollars  per  day  and 
expenses  while  actually  engaged  upon  the  business  of  the  Board.  The  State 
Board  of  Equalization  shall  have  the  power  to  appoint  an  executive  secretary 
and  such  assistants  as  they  may  deem  necessary  and  shall  be  provided  with 


adequate  quarters  in  the  Department  of  Revenue.  Said  Assistants  and  em- 
ployees of  said  State  Board  of  Equalization  shall  collect  and  organize  data 
dealing  with  the  value  of  property  of  the  several  counties  of  the  State.  The 
salary  of  all  employees  and  members  of  the  Board  shall  be  paid  out  of  the 
Equalization  Fund  upon  requisition  drawn  by  the  State  Superintendent  of 
Public  Instruction. 

Sec.  3.     The  duties  of  the  State  Board  of  Equalization  shall  be  as  follows: 

To  investigate,  study,  compare,  and  determine  the  true  value  of  all  property 
subject  to  taxation  for  each  and  every  county  in  the  State,  which  value  shall 
be  the  basis  upon  which  taxes  for  the  six  months  school  term  shall  be  levied 
and  collected,  and  the  basis  upon  which  the  Equalizing  Fund  shall  be  ap- 
portioned. In  performing  this  duty  the  State  Board  of  Equalization  shall 
have  the  right  to  examine  all  records  bearing  on  this  subject  in  any  public 
office  in  North  Carolina,  and  it  shall  be  the  duty  of  all  public  officials  in 
the  State  and  of  all  owners  of  property,  both  individual  and  corporate,  to  co- 
operate with  said  Board  and  to  give  it  upon  request  such  information  as 
they  may  have.  The  State  Board  of  Equalization  shall  certify  the  total  value 
of  all  property  as  by  it  determined  of  each  and  every  county  to  the  Commis- 
sioner of  Revenue,  to  the  State  Superintendent  of  Public  Instruction,  to  th'e 
State  Auditor,  and  to  the  board  of  county  commissioners  and  the  county 
board  of  education  of  each  county  not  later  than  June  first  of  each  year, 
beginning  with  June  first,  one  thousand  nine  hundred  and  twenty-eight. 

Said  board  shall  also  have  authority  to  make  such  rules  and  regulations 
concerning  the  time  and  place  of  its  meeings  as  it  may  determine  and  the 
right  to  conduct  such  hearings  as  it  may  deem  necessary  in  the  performance 
of  its  duties,  and  for  that  purpose  may  issue  subpoenas  under  the  hand  of 
its  chairman  or  secretary,  compelling  the  attendance  of  persons  and  the 
production  of  papers  at  any  time  and  place  designated  by  said  board,  and 
shall  also  have  the  right  to  enforce  obedience  to  its  lawful  orders. 

Sec.  4.  Before  any  county  shall  participate  in  the  Equalizing  Fund  for 
the  year  ending  June  thirtieth,  one  thousand  nine  hundred  twenty-eight, 
the  Board  of  County  Commissioners  shall  levy  and  collect  by  ad  valorem 
tax  a  net  sum  equal  to  the  amount  which  would  be  raised  by  a  tax  of  forty 
cents  on  each  one  hundred  dollars  of  valuation  as  determined  by  the  State 
Board  of  Equalization  on  or  before  June  1.  1927,  as  said  county's  part  of 
the  current  expenses  for  the  six  months  school  term  of  1927-28  in  the'  sup- 
port of  which  the  State  participates.  Before  any  county  shall  participate 
in  the  Equalizing  Fund  for  the  year  ending  June  thirtieth,  one  thousand 
nine  hundred  and  twenty-nine,  the  Board  of  County  Commissioners  shall 
levy  and  collect  by  ad  valorem  tax  a  net  sum  equal  to  the  amount  which 
would  be  raised  by  a  tax  of  forty  cents  on  each  one  hundred  dollars  of 
valuation  as  determined  by  the  State  Board  of  Equalization  on  or  before 
June  one,  one  thousand  nine  hundred  and  twenty-eight,  as  said  county's  part 
of  the  current  expenses  for  the  six  months  school  term  of  1928-29  in  the 
support  of  which  the  State  participates.  This  tax  shall  be  levied  and  col- 
lected in  the  same  way  and  manner  that  other  county  taxes  are  levied  and 
collected  and  shall  be  turned  over  to  the  treasurer  of  the  school  fund  of 
each  county. 

Sec.  5.  For  the  purpose  of  making  the  apportionment  of  the  Equalizing 
Fund  for  the  year  ending  June  thirtieth,  one  thousand   nine  hundred  and 


A, 


twenty-eight,  and  also  for  the  year  ending  June  thirtieth,  one  thousand  nine 
hundred  and  twenty-nine,  the  State  Board  of  Equalization  shall  cause  to  be 
checked  hy  the  State  Superintendent  of  Public  Instruction  the  approved 
November  Budget  of  the  last  preceding  year  of  each  and  every  county  in 
accordance  with  the  salaries,  actually  paid,  not  in  excess,  however,  of  the 
State  salary  schedule;  and  in  accordance  with  the  number  of  teachers 
employed,  not  in  excess,  however,  of  the  number  allowed  by  law;  and  shall 
determine  therefrom  the  necessary  cost  of  maintaining  the  six  months 
school  term  in  each  county,  including  the  salaries  of  teachers,  principals 
and  superintendents,  and  including  in  addition  thereto  the  actual  amount 
expended  for  current  expense  other  than  salaries,  not  in  excess,  however, 
of  fifteen  per  cent  of  salaries  according  to  the  State  salary  schedule.  TEe 
amount  due  any  county  from  the  Equalizing  Fund  shall  be  th'e  amount  by 
which  the  necessary  cost  of  the  six  months  schol  term  as  herein  calculated 
exceeds  the  amount  produced  by  the  levy  of  forty  cents  on  the  valuation  of 
said  county  as  determined  by  the  State  Board  of  Equalization  as  provided 
in  section  4  of  this  act. 

Sec.  6.  The  payment  of  the  Equalizing  Fund  to  the  participating  coun- 
ties may  be  made  in  not  more  than  four  installments  at  such  times  as  may 
be  practicable  to  meet  the  needs  and  necessities  of  the  six  months  term 
in  the  various  counties.  When  it  shall  appear  to  the  State  'Superintendent 
of  Public  Instruction  from  the  November  Budget  of  the  current  year  that 
any  county  participating  in  the  Equalizing  Fund  has  provided  its  part  of 
the  necessary  cost  of  maintaining  the  six  months  school  term,  he  shall 
draw  his  requisition  on  the  State  Auditor  for  the  last  installment  of  the 
county's  allotment  of  the  Equalizing  Fund. 

Sec.  7.  It  shall  be  the  duty  of  the  State  Board  of  Equalization  To  set 
aside  out  of  the  Equalizing  Fund  provided  for  the  school  years  ending  June 
thirtieth,  one  thousand  nine  hundred  and  twenty-eight,  and  June  thirtieth, 
one  thousand  nine  hundred  and  twenty-nine,  the  sum  of  one  hundred  thou- 
sand dollars  ($100,000),  and  to  distribute  the  same  among  the  participating 
counties  as  follows: 

(a)  There  may  be  apportioned  to  any  participating  county  an  additional 
amount  of  not  exceeding  five  percent  of  its  estimated  salary  needs  when, 
in  the  opinion  of  the  State  Board  of  Equalization,  such  increase  is  justified 
by  increased  school  attendance  and  growth  and  improvement  of  the  schools 
in  such  county. 

(b)  The  Equalization  Board  may  appropriate  an  amount  not  in  excess 
of  three  thousand  dollars  ($3,000)  to  any  participating  county  when,  in  the 
opinion  of  said  Board,  such  county  may  have  suffered  any  unforeseen  mis- 
fortune to  an  extent  suflScient  to  affect  seriously  the  general  revenue  of  the 
county. 

(c)  The  State  Board  of  Equalization  may  appropriate  an  amount  not 
exceeding  two  thousand  dollars  ($2,000)  to  any  participating  county  when, 
in  the  opinion  of  the  Board,  said  county  has  made  such  efforts  for  the  im- 
provement of  its  schools  through  the  improvement  of  its  teaching  personnel 
as  make  it  deserving  of  such  aid. 

(d)  Said  Board  may  also,  in  case  of  participating  counties  whose  school 
terms  begin  prior  to  September  first  in  any  year,  making  advances  in  antici- 
pation of  the  first  payment  or  distribution  to  which  said  counties  m~ay  be 


entitled  out  of  the  fund,  which  advances  shall  be  deducted  from  the 
amounts  due  such  counties  upon  levy  and  collection  of  taxes  by  them  as 
hereinbefore  provided.  In  the  event  all  of  the  sum  herein  designated  shall  not 
be  used  for  the  purposes  herein  set  out,  then  such  unused  portion  shall  be  re- 
turned to  the  Equalizing  Fund. 

Sec.  8.  In  the  event  that  the  Equalizing  Fund  of  three  million,  two  hun- 
dred and  fifty  thousand  dollars  ($3,250,000)  is  not  sufl&cient  together  with 
the  amount  raised  by  the  levy  and  collection  of  a  forty  cent  county  tax 
on  the  valuations  determined  by  the  State  Board  of  Equalization  and  to- 
gether with  those  funds  required  by  the  Constitution  to  be  placed  to  the 
credit  of  the  free  public  schools  of  each  county  to  provide  a  six  months 
school  term,  exclusive  of  debt  service  and  capital  outlay  costs,  then  it  shall 
be  the  duty  of  the  State  Board  of  Equalization  to  ascertain  the  additional 
rate  necessary  to  provide  that  part  of  the  current  expense  of  the  six  months 
school  term  in  which  the  State  participates  and  to  notify  the  county  boaf^ 
of  education  who  in  turn  will  notify  the  board  of  county  commissioners 
of  each  participating  county;  and  it  is  hereby  declared  the  duty  of  the 
said  board  of  county  commissioners  of  each  participating  county  to  levy  the 
additional  tax  necessary  for  this  purpose,  in  no  event,  however,  to  exceed 
five  cents  on  the  one  hundred  dollars  of  valuation  as  determined  by  the^State 
Board  of  Equalization,  and  being  the  same  on  this  determined  valuation 
in  all  counties. 

Seo.  9.  Nothing  in  this  act  is  intended  to  prevent  a  county  from  levying 
taxes  to  pay  higher  salaries  than  the  State  salary  schedule,  or  to  provide  for 
additional  teachers,  or  to  provide  funds  for  bonded  indebtedness,  interest, 
buildings,  and  other  operating  expenses. 

Sec.  10.  Each  section  of  this  act  and  this  act  as  a  whole  shall  be  so  con- 
strued as  to  provide  for  a  fair  and  equitable  distribution  of  the  Equalizing 
Fund  to  the  end  that  the  burden  of  support  of  the  six  months  ferm  may  rest 
equitably  upon  all  the  participating  counties. 

Sec.  11.  All  laws  and  clauses  of  laws  in  conflict  with  this  act~are  hereby 
repealed. 

Sec.  12.     This  act  shall  be  in  force  from  and  after  its  ratification.    . 

Ratified  this  the  9th  day  of  March,  1927. 

1927,   c.  — . 


AN  ACT  TO  APPOINT  THE  BOARDS  OF  EDUCATION  IN  THE  EESPEC- 
TIVE  COUNTIES  IN  NORTH  CAROLINA. 

The  General  AssemMy  of  North  Carolina  do  enact: 

Section  1.  That  the  hereinafter  named  persons  are  appointed  members  of 
the  County  Board  of  Education  for  the  several  counties  in  the  State  to  fill 
the  vacancies  which  will  occur  in  the  Board  of.  Education  of  the  several 
counties  in  the  State  on  the  first  Monday  in  April,  one  thousand,  nine  hun- 
dred and  twenty-seven,  or  to  fill  the  vacancies  created  by  this  act,  and  the 
following  named  persons  are  hereby  appointed  to  the  respective  Boards  of 
Education  of  the  several  counties  in  the  State,  for  the  terms  set  opposite 
their  names  below,  to  wit: 


10 


Alamance:  C.  P.  Albright,  E.  J.  Braxton,  W.  R.  Sellers,  J.  J.  LamJjeth, 
J.  E.  Sellers,  each  for  the  term  of  two  years. 

Alexander:     J.  C.  Fortner,  for  the  term  of  two  years. 

Alleghany:    John  C.  Halsey,  for  the  term  of  two  years. 

Anson:    J.  L.  Little,  for  the  term  of  six  years. 

Ashe:     A.  A.  Price  and  G.  C.  Green,  each  for  the  term  of  four  years. 

Avery:  M.  C.  Biggerstaff,  for  the  term  of  two  years;  J.  M.  Phillips,  for 
the  term  of  four  years;  D.  P.  Bridges,  for  the  term  of  six  years. 

Beaufort:    W.  J.  Justus,  Frank  W.  Cox,  each  for  the  term  of  six  years. 

Bertie:  M.  B.  Gilliam,  R.  A.  Urquhart,  W.  A.  Tayloe,  D.  R.  Britton,  T.  A. 
Smithwick,  each  for  the  term  of  two  years. 

Bladen:  J.  Fletcher  Council,  for  the  term  of  four  years;  L.  D.  Melvin,  for 
the  term  of  six  years. 

Brunswick:  Frank  Galloway,  for  the  term  of  four  years;  R.  T.  Williams, 
J.  L.  Stone,  each  for  the  term  of  two  years. 

Buncomde:  James  T.  Roberts,  Albert  Teague,  Claude  L.  Felmet,  George 
W.  Craige,  Marshall  West,  each  for  the  term  of  two  years. 

Burke:  J.  E.  Coulter,  A.  N.  Dale,  Will  Davis,  W.  E.  McConnaughey,  L.  F. 
Brinkley,  each  for  the  term  of  two  years. 

Cabarrus:    G.  G.  Allen,  for  the  term  of  six  years. 

Caldwell:    W.  J.  Lenoir,  W.  H.  Livingstone,  each  for  the  term  of  six  years. 

Camden:  Thomas  Whaley,  T.  B.  Godfrey,  J.  W.  Jones,  each  for  the  term 
of  two  years. 

Carteret:    W.  H.  Taylor,  for  the  term  of  six  years. 

Caswell:  George  Oliver,  Giles  Mebane,  N.  J.  Taylor,  each  for  the  term 
of  two  years. 

Catawba:  B.  B.  Blackwelder,  for  the  term  of  six  years,  Dr.  Fred  T.  Foard, 
C.  C.  Hewitt,  each  for  the  term  of  four  years;  Oscar  Sherill,  for  the  term 
of  two  years;  Eli  Warlick,  for  the  term  of  six  years. 

Chatham:  E.  R.  Hinton,  for  the  term  of  six  years;  G.  M.  Womble,  for  the 
term  of  four  years. 

Cherokee:  Charles  B.  Hill,  Percy  B.  Ferrebee,  T.  T.  Johnson,  each  for  the 
term  of  two  years. 

Chowan:  Thomas  W.  Elliott,  W.  D.  Welch,  each  for  a  term  of  two  years; 
R.  N.  Privott,  Mrs.  Z.  W.  Evans,  each  for  a  term  of  four  years;  W.  B.  Hassell, 
for  a  term  of  six  years. 

Clay:  W.  T.  Bumgarner,  for  a  term  of  two  years;  Mark  Weaver,  for  a 
term  of  four  years;  H.  B.  Patton,  for  a  term  of  six  years. 

Cleveland:  W.  A.  Ridenhour,  C.  D.  Forney,  W.  D.  Lackey,  Ivey  Willis, 
J.  L.  Horde,  each  for  the  term  of  two  years. 

Columbus:  John  F,  Rogers,  R.  F.  Covington,  Glenn  F.  Holmes,  James 
C.  Nye,  David  Wells,  each  for  the  term  of  two  years. 

Craven:  J.  H.  Parker,  for  the  term  of  six  years;  J.  H.  West,  for  the  term 
of  four  years;  J.  H.  Elliott,  for  the  term  of  two  years. 

Cumberland:    N.  S.  McArthur,  D.  W.  Carter,  each  for  the  term  of  six  years. 


11 


Currituck:  W.  H.  Gallop,  Henry  G.  Dozier,  G.  C.  Boswood,  each  for  the 
term  of  two  years. 

Dare:  Samuel  A.  Griffin,  0.  C.  Fulcher,  Calvin  E.  Payne,  A.  C.  Goard, 
E.  N.  Baum,  each  for  the  term  of  two  years. 

Davidson:     C.  C.  Wrenn,  John  R.  Myers,  each  for  the  term  of  two  years. 

Davie':     Peter  W.  Hairston,  for  the  term  of  six  years. 

Duplin:     W.  J.  Grady,  for  the  term  of  six  years. 

Durham:  J.  D.  Hamlin,  W.  I.  Cranford,  H.  G.  Hedrick,  J.  B.  Mason,  H.  L. 
Umstead,  each  for  the  term  of  two  years. 

Edgecombe:  George  M.  Fountain,  R.  A.  Stancil,  B.  H.  Thomas,  each  for 
the  term  of  two  years. 

Forsyth:  James  Griffith,  P.  Frank  Haynes,  George  Miller  Hinshaw,  each 
for  the  term  of  two  years. 

Franklin:  E.  L.  Green,  for  the  term  of  six  years;  Mrs.  Mamie  Dickens, 
to  succeed  T.  H.  Dickens,  deceased,  for  the  term  of  four  years,  her  appoint- 
ment to  take  effect  immediately. 

Gaston:  S.  M.  Boyce.  J.  H.  Rudisill,  C.  E.  Hutchinson,  each  for  the  term 
of  two  years. 

Gates:  J.  L.  Hofler,  J.  C.  Holland,  E.  A.  Benton,  each  for  the  term  of  two 
years. 

Graham:  S.  P.  Harwood,  T.  A.  Morphew,  D.  T.  Hyde,  each  for  the  term 
of  two  years. 

Granville:  B.  N.  Clement,  J.  W.  Dean,  R.  S.  Hart,  S.  F.  Bullock,  J.  L. 
Peed,  each  for  the  term  of  two  years. 

Greene:  J.  E.  Debnam,  W.  D.  Cobb,  L.  A.  Mewborn,  each  for  the  term  of 
two  years. 

Guilford:  C.  H.  Ireland,  for  four  years;  Dred  Peacock,  for  four  years; 
S.  E.  Coltrane,  for  four  years;  William  H.  Bennett,  for  two  years;  D.  M. 
Chrismon,  for  two  years. 

Halifax:  F.  H.  Gregory,  for  a  term  of  two  years;  W.  F.  White,  for  a  term 
of  six  years;  T.  M.  Jenkins,  for  the  term  of  four  years. 

Harnett:  H.  S.  Holloway,  D.  P.  Ray,  E.  W.  Smith,  each  for  the  term  of 
two  years. 

Haywood:  D.  M.  Cagle,  W.  T.  Sharp,  Lee  V.  Rogers,  each  for  the  term  of 
two  years. 

Henderson:    J.  W.  Morgan,  for  the  term  of  six  years. 

Hertford:  G.  C.  Picot,  W.  D.  Boone,  W.  A.  Thomas,  each  for  a  term  of  two 
years. 

Hoke:  Jesse  Gibson,  Louis  Parker,  Laurie  McEachern,  J.  A.  Hodgin,  B.  R. 
Pickler,  each  for  the  term  of  two  years. 

Hyde:  J.  H.  Swindell,  James  S.  Mann,  William  Payne,  each  for  the  term 
of  two  years. 

Iredell:  F.  B.  Gaither,  D.  E.  Turner,  D.  Lee  Morrow,  A.  L.  Mills,  W.  C. 
Wooten,  each  for  the  term  of  two  years. 

Jackson:    C.  L.  Allison,  N.  D,  Davis,  each  for  the  term  of  two  years. 


12 


Johnston:  W.  G.  Wilson,  J.  W.  Woodard,  P.  B.  Johnson,  each  for  the  term 
of  two  years. 

Jones:     J.  J.  Simmons,  for  the  term  of  six  years. 

Lee:  J.  C.  Watson,  for  the  term  of  six  years;  D.  E.  Shaw,  for  the  term  of 
four  years;  B.  R.  Buchan,  for  the  term  of  two  years. 

Lenoir:  W.  B.  Becton,  R.  G.  Hodges,  Thad  Turner,  D.  W.  Wood,  E.  V. 
Webb,  each  for  the  term  of  two  years. 

Lincoln:  L.  A.  Yoder,  T.  N.  James,  0.  F.  Howard,  each  for  the  term  of 
two  years. 

Macon:  Alex  Moore,  for  the  term  of  six  years;  Dr.  S.  H.  Lyle,  for  the 
term  of  four  years ;  N.  L.  Barnard,  for  the  term  of  two  years. 

Madison:  Fred  Halcomhe,  Lee  Ramsey,  Wiley  M.  Roberts,  each  for  a  term 
of  four  years,  and  they  will  assume  ofRce  from  and  after  the  date  of  the  rati- 
fication of  this  act,  and  their  qualification  as  required  by  law. 

Martin:  B.  M.  Worsley,  Nathan  Rogers,  K.  B.  Crawford,  each  for  a  term 
of  four  years;  J.  A.  Getsinger,  Henry  Norman,  each  for  a  term  of  two  years. 

McDowell:    J.  S.  Bradley,  for  the  term  of  six  years. 

Mecklenburg:  W.  Banks  McClinock,  for  four  years;  Julian  S.  Miller, 
J.  Wilson  Alexander,  each  for  the  term  of  six  years. 

Mitchell:  W.  B.  Young,  Deck  T.  Fortner,  S.  T.  Henry,  each  for  the  term 
of  two  years. 

Montgomery:  W.  B.  Cochran,  Chas.  J.  McLeod,  J.  J.  Russell,  each  for  the 
term  of  two  years. 

Moore:  John  W.  Graham,  John  R.  McQeen,  each  for  the  term  of  six  years; 
S.  H.  Miller,  for  the  term  of  four  years;  C.  C.  Jones,  Dr.  J.  P.  Davis,  each 
for  the  term  of  two  years. 

Nash:  F.  V.  Avant,  John  W.  Roberson,  T.  A.  Avera,  each  for  the  term  of 
two  years. 

New  Hanover:    Dr.  Charles  T.  Bolles,  for  the  term  of  six  years. 

Northampton:  W.  Harry  Stephenson,  for  the  term  of  six  years;  E.  S. 
Bowers,  for  the  term  of  four  years;  A.  L.  Lassiter,  for  the  term  of  two  years. 

Onslotv:  J.  H.  Amen,  R.  K.  Heritage,  J.  D.  Coston,  Dan  W.  Russell,  W.  Lee 
Humphrey,  each  for  the  term  of  two  years. 

Orange:  Sterling  Browning,  M.  P.  Efland,  E.  C.  Compton,  each  for  the 
term  of  two  years. 

Pamlico:  J.  L.  McCotter,  for  the  term  of  six  years;  J.  W.  Sawyer,  for  the 
term  of  four  years;  Dr.  S.  E.  McCotter,  W.  J.  Smith,  each  for  the  term  of 
two  years. 

Pasquotank:    J.  M.  LeRoy,  for  the  term  of  six  years. 

Pender:    C.  F.  Mallard,  for  the  term  of  six  years. 

Perquimans :  W.  E.  Dail,  Shelton  M.  Lang,  each  for  the  term  of  two  years; 
J.  H.  Baker,  for  the  term  of  four  years. 

Person:  W.  R.  Wilkerson,  D.  S.  Brooks,  Robert  P.  Burns,  C.  G.  Reade, 
0.  G.  Davis,  each  for  the  term  of  two  years. 

Pitt:    M.  0.  Blount,  for  the  term  of  six  years. 


13 


Polk:  Miss  Mae  I.  Flentye,  C.  G.  Feagan,  R.  0.  Andrews,  John  R.  Anderson, 
each  for  the  term  of  two  years. 

Bandolph:     J.  F.  Hughes,  for  the  term  of  two  years. 

Richmond:     Nelson  Gibson,  for  the  term  of  six  years. 

Robeson:  Mrs.  W.  M.  Oliver,  Miss  Mary  McEachern,  each  for  the  term  of 
six  years. 

Rockingliam :  Eugene  Irvin,  C.  P.  Wall,  J.  L.  Roberts,  T.  B.  Wilson,  T.  J. 
Garrett,  each  for  the  term  of  two  years. 

Rowan:  J.  W.  Peeler,  Mrs.  E.  W.  Burt,  W.  Frank  Thompson,  each  for  the 
term  of  six  years. 

Rutherford:  Plato  Gettys,  Mrs.  C.  B.  Wiseman,  W.  W.  Nanney,  each  for 
the  term  of  two  years. 

Samx)son:  Martin  D.  Jackson,  George  D.  Herring,  each  for  a  term  of  six 
years. 

Scotland:  W.  N.  McKenzie,  T.  L.  Henly,  W.  G.  Shaw,  each  for  a  term  of 
two  years. 

Stanly:  A.  P.  Harris,  for  a  term  of  six  years;  Mrs.  Belle  Ritchie,  A.  L. 
Efird,  for  a  term  of  four  years  each;  W.  A.  Hough,  W.  A.  Cagle,  each  for  a 
term  of  two  years. 

Stokes:  J.  Reid  Forest,  0.  T.  Shelton,  H.  McGee,  H.  H.  Leake,  J.  W. 
Priddy,  each  for  a  term  of  two  years. 

Surry:  John  D.  Thompson,  J.  J.  Richards,  W.  R.  Badgett,  J.  F.  Cai'ter, 
T.  M.  Marsh,  each  for  a  term  of  two  years. 

Sivain:  S.  E.  Varner,  for  a  term  of  six  years;  George  H.  Tabor,  for  a  term 
of  four  years;  J.  H.  Coffey,  for  a  term  of  two  years. 

Transylvania:  J.  S.  Broomfield,  for  a  term  of  six  years;  C.  F.  Woodfin,  for  a 
term  of  four  years;  C.  R.  Sharp,  for  a  term  of  two  years. 

Tyrrell:  W.  S.  Carawan,  J.  R.  Pledger,  C.  Z.  Sawyer,  each  for  a  term  of 
two  years. 

Union:  Luther  E.  Huggins,  W.  D.  Hawfield,  B.  F.  Parker,  W.  M.  Gordon, 
T.  L.  Price,  to  succeed  the  present  Board,  whose  terms  of  office  are  vacated, 
each  to  serve  for  a  term  of  two  years. 

Vance:  J.  E.  Kimball,  R.  L.  Bennett,  each  for  a  term  of  four  years;  E.  T. 
Woodlief,  Mark  H.  Stone,  A.  J.  Parrott,  each  for  a  term  of  two  years. 

Wake:  Needham  Y.  Gulley,  M.  B.  Chamblee,  Dr.  W.  C.  Riddick,  each  for  a 
term  of  two  year?. 

Warren:  Miss  Amma  D.  Graham,  Jesse  Gardner,  J.  King  Pinnell,  Stanley 
W.  Powell,  J.  D.  Riggan,  each  for  the  term  of  two  years. 

Washington:  W.  R.  Hampton,  H.  H.  Bateman,  W.  B.  Davenport,  each  for 
a  term  of  two  years. 

Watauga:  W.  F.  Sherwood,  D.  D.  Daugherty,  B.  T.  Taylor,  each  for  a  term 
of  two  years. 

Wayne:    A.  H.  Edgerton,  for  a  term  of  six  years. 

Wilkes:  C.  C.  Faw,  J.  H.  Pennell,  T.  M.  Brown,  each  for  a  term  of  two 
years. 

Wilson:  Doane  Herring,  J.  H.  Thompson,  R.  L.  Barnes,  each  for  a  term 
of  six  years. 

14 


Yadkin:  M.  V.  Fleming,  T.  J.  Phillips,  H.  D.  Williams,  each  for  a  term  of 
two  years. 

Sec.  2.  The  members  appointed  under  this  act,  except  as  in  this  act 
otherwise  provided,  shall  qualify  by  taking  the  oath  of  office  on  or  before 
the  first  Monday  in  April,  one  thousand  nine  hundred  and  twenty-seven,  and 
they  shall  elect  a  County  Superintendent  of  Education  before  the  fifteenth  of 
April,  one  thousand  nine  hundred  and  twenty-seven. 

Sec.  3.     All  laws  in  confiict  with  this  act  are  hereby  repealed. 

Sec.  4.     This  Act  shall  be  in  force  from  and  after  the  date  of  its  ratification. 

Ratified  this  9th  day  of  March,  1927. 

1927,    c.  — . 


AlV  ACT  TO  PEOTIDE  A  SPECIAL  BUILDING  FUND  TO  BE  LOANED  TO 
COUNTY  BOARDS  OF  EDUCATION  TO  AID  IN  ERECTING  SCHOOL- 
HOUSES. 

Whereas,  the  General  Assembly  of  North  Carolina,  at  the  regular  session 
of  one  thousand  nine  hundred  and  tw^enty-one,  by  the  enactment  of  chapter 
147,  Public  Laws  of  one  thousand  nine  hundred  and  twenty-one,  in  order  to 
aid  the  counties  in  the  erection  of  a  larger  and  more  permanent  type  of  rural 
school,  created  a  special  building  fund  of  five  million  dollars,  all  of  whicli; 
supplemented  by  another  five  million  from  the  counties,  is  now  in  commo- 
dious school  buildings  in  every  county  of  the  State;  and 

Whereas,  the  General  Assembly  of  North  Carolina,  article  25,  chapter  136, 
Public  Laws  of  one  thousand  nine  hundred  and  twenty-three,  created  a  second 
special  building  fund  of  five  million  dollars,  to  be  loaned  to  the  county  boards 
of  education  from  and  after  January  first,  one  thousand  nine  hundred  and 
twenty-four;  and 

Whereas,  the  General  Assembly  of  North  Carolina,  chapter  201,  Public 
Laws  of  one  thousand  nine  hundred  and  twenty-five,  created  a  third  special 
building  fund  of  five  million  dollars  to  be  loaned  to  the  county  boards  of 
education  from  and  after  January  first,  one  thousand  nine  hundred  and 
twenty-six;  and 

Whereas,  the  State  Board  of  Education  received  applications  from  county 
boards  of  education  for  loans  from  this  fund  to  the  amount  of  more  than 
seven  million  dollars,  from  which  applications  the  State  Board  of  Education 
approved  loans  for  the  full  amount  authorized,  and  has  actually  lent  tffe 
entire  five  million  dollars  to  the  county  boards  of  education  for  definite  and 
fully  described  projects,  most  of  which  were  complete  by  December,  one 
thousand  nine  hundred  and  twenty-six,  and  are  now  being  used  as  school- 
houses;  and  , 

Whereas,  eighty-six  counties  estimate  their  urgent  building  needs  for  the 
next  biennium  to  be  eight  million  dollars;  and 

Whereas,  counties  may  obtain  money  for  building  purposes  at  a  lower 
interest  rate  than  by  local  bonds,  thereby  saving  interest  charges:  Now, 
therefore. 


15 


The  General  Assemily  of  North  Carolina  do  enact: 

Section  1.  That  for  the  purpose  of  providing  "a  special  building  fund," 
to  be  loaned  to  the  county  boards  of  education  for  maintaining  a  six  months 
school  term,  the  Treasurer  is  authorized  and  directed  to  issue  bonds  of  the 
State  of  North  Carolina,  payable  in  the  manner  and  on  the  date  hereinafter 
described,  to  an  amount  not  to  exceed  two  million  five  hundred  thousand 
dollars  ($2,500,000).  All  of  said  bonds  shall  bear  interest  at  a  rate  not  to 
exceed  four  and  one-half  (4i^)  per  cent  per  annum,  payable  semiannually 
on  the  first  days  of  January  and  July  of  each  year,  and  the  said  bonds  shall 
bear  date  as  of  the  iirst  day  of  January  of  each  and  every  year  in  which  they 
may  be  issued,  under  the  provisions  of  this  act. 

(a)  Special  huilding  fund  a  separate  fund.  That  the  proceeds  from  the 
sale  of  these  bonds  shall  be  a  separate  fund  in  the  hands  of  the  State  Treas- 
urer and  shall  be  kept  distinct  from  all  other  funds  of  the  State.  The  funds 
shall  be  paid  out  upon  the  warrant  of  the  State  Auditor,  but  no  warrant  shall 
be  issued  by  the  Auditor  except  upon  the  requisition  of  the  State  Superin- 
tendent of  Public  Instruction,  with  the  approval  and  at  the  direction  of  the 
State  Board  of  Education.  The  bank  or  banks  in  which  any  money  belonging 
to  this  fund  is  deposited  by  the  State  Treasurer  shall  be  required  to  pay 
interest  on  monthly  balances  on  said  money  at  the  rate  of  three  per  cent 
per  annum,  and  all  such  money  so  collected  shall  be  credited  monthly  by 
the  State  Treasurer  to  this  fund. 

(b)  State  Board  of  Eduzation  authorised  to  make  loans.  That  the  State 
Board  of  Education,  under  such  rules  and  regulations  as  it  may  deem  ad- 
visable, not  inconsistent  with  the  provisions  of  this  chapter,  may  make  loans 
from  "The  Special  Building  Fund"  to  the  county  board  of  education  of  any 
county  for  building,  equipping  and  repairing  public  school  buildings,  dormi- 
tories, teacherages,  and  for  the  purchase  of  suitable  sites:  Provided,  that  no 
loan  shall  be  made  from  this  fund  until  the  application  for  said  loan  has 
been  made  by  the  county  board  of  education  and  approved  by  the  county 
commissioners,  nor  until  said  commissioners  shall  certify  that  the  loan  is 
necessary  to  maintain  a  six  months  school  term:  Provided^  further,  tliat  no 
loan  shall  be  made  from  this  fund  for  erecting  or  repairing  any  school  build- 
ing containing  less  than  seven  rooms,  nor  shall  any  building  be  erected  in 
whole  or  in  part  from  funds  borrowed  from  the  State  unless  the  plans  for 
said  building  shall  have  been  approved  by  the  State  Superintendent  of  Public 
Instruction. 

(c)  The  first  four  installments  paid  back  to  the  State  by  the  counties, 
as  contemplated  in  this  act,  are  hereby  declared  to  be  a  part  of  the  special 
building  fund  and  may,  in  the  discretion  of  the  State  Board  of  Education, 
be  loaned  to  the  counties  on  the  same  terms  and  in  accordance  with  the  same 
rules  as  provided  for  an  original  loan. 

Sec.  2.  Loans  to  county  boards  of  education  made  under  the  provisions 
of  this  act  shall  be  payable  in  twenty  equal  installments,  shall  bear  interest 
payable  annually  in  advance  at  the  same  rate  that  the  State  had  to  pay  on 
the  bonds  issued  under  this  act  for  securing  "The  Special  Building  Fund," 
and  said  loans  shall  be  evidenced  by  the  note  or  notes  of  the  county  board 
of  education,  executed  by  the  chairman  and  secretary  thereof,  and  deposited 
with  the  State  Treasurer.  The  first  installment  of  such  loan,  together  with 
the  interest  on  the  balance  of  the  principal  remaining  unpaid,  shall  be  paid 

16 


by  the  county  board  of  education  on  or  before  the  fifteenth  day  of  December 
subsequent  to  the  making  of  such  loan,  and  the  remaining  installments, 
together  with  the  interest,  shall  be  paid,  one  each  year,  on  the  fifteenth  day 
of  Decemiber  of  each  subsequent  year  until  all  shall  have  been  paid:  Pro- 
vided, if  at  the  end  of  any  five-year  period  it  shall  appear  the  earnings  of 
said  fund  are  more  than  sufficient  to  retire  said  bonds  the  State  Board  may 
direct  the  State  Treasurer  to  transfer  such  surplus  to  the  State  literary 
fund,  and  after  all  bonds  are  retired  any  balance  remaining  shall  be  turned 
over  to  the  State  literary  fund. 

Sec.  3.  The  county  board  of  education  shall  provide  in  its  May  budget  for 
a  special  tax,  to  be  styled  "A  Special  Building  Fund  Tax,"  sufficient  to  repay 
the  annual  installment  together, with  the  interest  due,  and  shall  issue  its  order 
upon  the  treasurer  of  the  county  school  fund  and  therefor,  who,  prior  to 
the  fifteenth  day  of  December,  shall  pay  over  to  the  State  Treasurer  the 
amount  then  due.  Any  amount  loaned  under  the  provisions  of  this  act  shall 
be  a  lien  upon  the  total  school  fund  of  such  county,  in  whatsoever  hands 
such  funds  may  be;  and  if  the  board  of  county  commissioners  fail  to  provide 
for  a  sufficient  tax  for  the  fund  for  the  repayment  of  notes,  loans  and  bon^s 
to  pay  the  loans  and  interest  when  due,  so  long  as  any  part  of  said  loan  and 
interest  are  due,  the  board  of  county  commissioners  shall  borrow  the  money 
in  order  that  the  six  months  school  term  may  be  maintained  in  accordance 
with  the  Constitution.  Upon  failure  of  any  county  to  pay  any  installment 
or  interest,  or  part  of  either,  when  due,  the  State  Treasurer  may  deduct  a 
sufficient  amount  for  the  payment  of  the  same  out  of  any  fund  due  such 
county  from  any  special  State  Appropriation  for  public  schools,  aiiS  if  the 
amount  necessary  to  conduct  a  six  months  school  term  has  been  decreased 
thereby,  thus  making  it  impossible  to  provide  the  funds  for  a  six  months 
term  in  every  district  in  said  county  in  accordance  with  law  and  the  Con- 
stitution, the  county  commissioners  shall  borrow  the  amount  necessary  to 
meet  the  deficit  caused  thereby. 

The  State  Treasurer  may  bring  action  against  the  county  board  of  educa- 
tion of  such  county,  or  against  any  person  in  whose  possession  may  be  any 
part  of  the  school  funds  of  the  county,  or  against  the  tax  collector  of  such 
county;  and  if  the  amount  of  school  fund  then  on  hand  be  insufficient,  to 
pay  In  full  the  sum  so  due,  then  the  State  Treasurer  shall  be  entitled  to  an 
order  directing  the  tax  collector  of  such  county  to  pay  over  to  the  State 
Treasurer  all  moneys  collected  for  school  purposes  until  such  Tebt  and  in- 
terest shall  have  been  paid:  Provided,  this  lien  shall  not  lie  against  taxes 
collected  to  pay  interest  and  principal  on  bonds  issued  by  the  authorities 
of  any  county  or  any  district. 

Sec.  4.  That  the  State  Board  of  Education  shall  approve  all  applications 
for  loans  and  the  amount  to  be  loaned  to  each  county.  When  said  board  has 
received  and  approved  applications  for  loans  in  an  amount  of  not  less  than 
five  hundred  thousand  dollars  ($500,000),  the  State  Board  of  Education  shall 
direct  the  State  Treasurer  to  sell,  and  he  shall  sell,  in  accordance  with  the 
provisions  of  this  article.  North  Carolina  bonds  to  provide  funds  for  making 
the  loans  in  accordance  with  the  applications  approved:  Pi'ovided,  that  when- 
ever applications  are  received  and  approved,  in  accordance  with  the  provisions 
of  this  article,  if  the  State  Board  of  Education  shall  deem  it  unwise  to  sell 
bonds  at  that  time,   the   State  Treasurer,  by  and  with   the  consent  of  the 


17 


Governor  and  the  Council  of  the  State,  is  hereby  authorized  to  borrow  money 
at  the  lowest  rate  of  interest  obtainable,  in  anticipation  of  the  sale  of  the 
bonds  herein  authorized,  and  for  the  purposes  for  which  said  bonds  are 
authorized.  The  State  Treasurer  shall  execute  and  issue  notes  of  tTie  State 
for  the  money  so  borrowed,  and  he  is  hereby  authorized  to  renew  any  such 
notes  from  time  to  time  by  issuing  new  notes.  The  rate  of  interest,  thedate 
of  payment  of  said  notes  or  renewals,  and  all  matters  and  details  in  connec- 
tion with  the  issuance  and  sale  thereof  shall  be  fixed  and  determined  by 
the  Governor  and  Council  of  State.  Such  notes  when  issued  sliall  be  en- 
titled to  all  privileges,  immunities  and  exemptions  that  the  bonds  authorized 
to  be  issued  are  entitled  to.  The  full  faith,  credit  and  taxing  power  of  the 
State  are  hereby  pledged  for  the  payment  of  such  notes  as  may  be  issued, 
and  interest  thereon.  The  proceeds  received  from  said  notes  shall  be  used 
for  making  loans  to  county  boards  of  education  in  accordance  with  this 
article.  The  notes  issued  in  anticipation  of  the  sale  of  bonds  shall  be  paid 
with  the  funds  derived  from  the  sale  of  said  bonds  whenever  said  bonds 
are  sold. 

Sec.  5.  That  the  bonds  authorized  and  directed  to  be  issued  by  the  pre- 
ceding sections  shall  be  coupon  bonds  of  the  denomination  of  five  hundred 
dollars  ($500)  and  one  thousand  dollars  ($1,000)  each,  as  may  be  determined 
by  said  State  Treasurer,  and  shall  be  signed  by  the  Governor  of  the  State 
and  State  Treasurer  and  sealed  with  the  Great  Seal  of  the  State.  The 
coupons  thereon  may  be  signed  by  the  State  Treasurer  alone,  or  may  have 
a  facsimile  of  his  signature  printed,  engraved,  or  lithographed  thereon,  and 
the  said  bonds  shall  in  all  other  respects  be  in  such  form  as  the  State 
Treasurer  may  direct;  and  the  coupons  thereon  shall,  after  maturity,  be  re- 
ceivable in  payment  of  all  taxes,  debts,  dues,  licenses,  fines  and  demands  due 
the  State  of  North  Carolina,  of  any  kind  whatsoever,  which  shall  be  ex- 
pressed on  the  face  of  said  bonds.  Before  selling  any  of  the  series  of  bonds 
herein  authorized  to  be  issued,  the  State  Treasurer  shall  advertise  the  sale 
and  invite  sealed  bids  in  such  manner  as  in  his  judgment  may  seem  to  be 
most  effectual  to  secure  the  par  of  said  bonds  at  the  lowest  rate  of  interest. 

He  is  authorized  to  sell  the  bonds  herein  authorized  in  such  manner  as  in 
his  judgment  will  produce  the  par  value  of  said  bonds  at  the  lowest  rate  of 
interest,  and  where  the  conditions  are  equal  he  shall  give  the  preference  of 
purchase  to  the  citizens  of  North  Carolina. 

One-twentieth  of  the  total  bonds  issued  under  date  of  January  first,  one 
thousand  nine  hundred  and  twenty-eight,  shall  be  due  and  payable  on  the 
first  day  of  January,  one  thousand  nine  hundred  and  thirty-three,  and  an- 
other one-twentieth  of  the  amount  of  said  bonds  shall  be  due  and  payable 
on  January  first  of  each  year  thereafter  until  the  whole  series  shall  be  paid, 
and  any  bonds  issued  under  this  act  on  any  subsequent  January  first  shall  be 
due  and  payable  as  follows:  One-twentieth  of  the  total  amount  of  said 
bonds  shall  be  due  and  payable  on  the  first  day  of  January  five  years  after  the 
date  of  issuance  of  said  bonds,  and  one-twentieth  on  each  subsequent  January 
first  of  each  year  thereafter  until  the  whole  series  authorized  by  this  act 
shall  be  paid  in  full. 

Sec.  6.  The  said  bonds  and  coupons  shall  be  exempt  from  all  State,  county 
or  municipal  taxation  or  assessment,  direct  or  indirect,  general  or  special, 
Whether  imposed  for  the  purpose  of  general  revenue  or  otherwise,  and  the 

18 


interest  paid  thereon  shall  not  be  subject  to  taxation  as  for  income,  nor  shall 
said  bonds  and  coupons  be  subject  to  taxation  when  constituting  a  part  of 
the  surplus  of  any  bank,  trust  company,  or  other  corporation,  and  it  shall 
be  lawful  for  all  executors,  administrators,  guardians,  or  other  fiduciaries 
generally  to  invest  in  said  bonds. 

Sec.  7.  The  county  board  of  education,  from  any  amount  borrowed  under 
the  provisions  of  this  act,  may  make  loans  to  special  charter,  local  tax  or 
special  school  taxing  districts,  and  the  amount  so  loaned  to  any  such  district 
shall  be  payable  in  twenty  annual  installments,  with  interest  thereon  at  the 
rate  the  county  is  required  to  pay,  payable  annually  in  advance.  Any  amount 
loaned  under  the  provisions  of  this  act  shall  be  a  lien  upon  the  total  local 
tax  funds  produced  in  the  district.  Whenever  the  local  taxes  at  any  time 
may  not  be  sufllcient  to  pay  the  installments  with  the  interest,  the  county 
board  of  education  must  supply  the  remainder  out  of  the  operating  and 
equipment  fund,  and  shall  make  provisions  for  the  same  when  tHe  county 
budget  is  made  and  presented  to  the  commissioners  in  May:  Provided,  noth- 
ing in  this  section  shall  prevent  the  county  board  of  education  from  assum- 
ing the  entire  expense  of  erecting  said  building  or  buildings  in  any  district 
of  the  county. 

All  loans  made  to  such  districts,  under  the  provisions  of  this  act,  shall  be 
made  upon  the  written  petition  of  a  majority  of  the  committee,  or  board  of 
trustees,  of  the  said  district  asking  for  the  loan  and  authorizing  the  county 
board  of  education  to  deduct  a  sufficient  amount  from  the  local  taxes  or 
other  funds  belonging  to  said  district,  other  than  the  teachers'  salary  fun'd, 
to  meet  the  indebtedness  to  the  county  board  of  education.  Otherwise,  the 
county  board  of  education  shall  have  no  lien  upon  the  local  taxes  for  tTie  re- 
payment of  this  loan:  Provided,  this  lien  shall  not  lie  against  taxes  col- 
lected or  hereafter  levied  to  pay  interest  and  principal  on  bonds  issued  by 
the  authority  of  any  district. 

Sec.  8.  Upon  the  completion  of  project  for  which  the  loan  was  made,  the 
county  board  of  education,  upon  blanks  prepared  for  this  purpose,  shall  file 
with  the  the  State  Board  of  Education  an  itemized  sworn  statement  of  all 
expenditures  on  said  project,  including  the  loan  from  the  State  and  all  other 
funds  invesed  in  such  building.  Members  of  the  county  board  of  education 
and  the  county  superintendent  refusing  or  failing  to  make  such  report  or 
authorizing  the  expenditure  of  said  loan  otherwise  than  upon  the  specific 
project,  set  forth  in  the  approved  application,  or  otherwise  than  as  set  out 
in  the  plans  and  specifications,  approved  by  the  State  Board  of  Education, 
except  upon  the  written  approval  of  the  State  Board  of  Education,  shall  be 
severally  guilty  of  a  misdemeanor,  punishable  by  a  fine  or  imprisonment,  or 
both,  in  the  discretion  of  the  court. 

Sec.  9.  All  laws  and  clauses  of  laws  in  conflict  with  this  act  are  hereby 
repealed. 

Sec.  10.  This  act  shall  be  in  full  force  and  effect  from  and  after  the  date 
of  its  ratification. 

Ratified  this  9th  day  of  March,  1927. 

1927,    c.  — . 


19 


AN  ACT  TO  RATIFY  ANI)  VALIDATE  ENLARGEMENTS  OF  SPECIAL 
CHARTER  SCHOOL  DISTRICTS  AND  THE  VOTING  OF  BONDS 
THEREIN  UNDER  CERTAIN   CIRCUMSTANCES. 

Whereas,  doubts  have  arisen  as  to  the  legality  of  the  enlargement  of  special 
charter  school  districts  because  of  the  alleged  non-compliance  in  many  cases 
with  requirements  of  law  respecting  the  adoption  of  a  county-wide  plan  of 
school  organization  and  the  assumption  or  non-assumption  of  indebtedness 
and  other  conditions;  and 

Whereas,  doubts  have  for  like  reasons  arisen  as  to  the  legality  of  bond 
elections  held  in  such  enlarged  school  districts  and  as  to  the  validity  of 
bonds  voted  at  such  elections;  and 

Whereas,  it  is  deemed  advisable  and  for  the  interest  of  the  public  schools 
that  such  enlargements  and  the  voting  of  such  bonds  be  ratified  and  validated 
in  all  cases  in  which  certain  conditions  have  been  or  shall  within  a  reason- 
able time  be  fulfilled;   now,  therefore 

The  General  Assembly  of  Isfortli  Carolina  do  enact: 

Section  1.  In  all  cases  in  which  an  enlargement  or  attempted  enlarge- 
ment of  a  special  charter  school  district  has  been  made  since  January  one, 
one  thousand  nine  hundred  twenty-three  so  as  to  make  such  district  coterm- 
inous with  a  city  which  had  formerly  been  coterminous  with  such  district  but 
which  had  been  enlarged  b3  annexation  of  territory  without  a  corresponding 
annexation  of  territory  to  the  district,  such  enlargement  of  such  district  is 
hereby  validated  and  ratified  as  of  the  date  upon  which  such  enlarged  dis- 
trict began  to  function  as  such,  provided  such  enlargement  was  in  accordance 
with  a  county-wide  plan  of  organization  of  schools  adopted  under  the  provi- 
sions of  section  73a  of  chapter  136,  Public  Laws  of  one  thousand  nine  hundred 
twenty-three,  or  in  which,  although  not  in  accordance  with  such  county-wide 
plan  a  county-wide  plan  was  thereafter  adopted  or  shall  be  adopted  before 
the  first  day  of  January  one  thousand  nine  hundred  twenty-eight  with  which 
plan  such  enlargement  shall  be  in  accord:  Provided,  hotoever,  that  a  majority 
01  the  qualified  voters  of  such  enlarged  district  have  heretofore  voted  or  shall 
vote  before  the  first  day  of  January  one  thousand  nine  hundred  twenty-eight 
for  the  levy  of  a  tax  to  supplement  the  constitutional  six  months'  school 
term  and  to  assume  all  indebtedness  incurred  by  school  districts  which  in 
whole  or  in  part  are  within  said  enlarged  district.  It  shall  not  be  necessary 
tiiat  the  vote  for  such  maintenance  tax  shall  have  been  or  shall  be  taken  at 
the  same  election,  if  a  majority  of  the  voters  in  each  school  district  and  a 
majority  of  the  voters  in  that  part  of  each  school  district  within  the  territory 
added  to  such  special  charter  district  have  voted  or  shall  vote  in  favor  of  a 
maintenance  tax  at  the  same  rate  as  the  maintenance  tax  theretofore  voted 
within  such  special  charter  school  district. 

Sec.  2.  All  elections  held  throughout  any  such  enlarged  special  charter 
school  district  at  which  a  majority  of  the  voters  therein  voted  for  the  fssu- 
ance  of  bonds  are  hereby  validated  and  ratified. 

Sec.  3.  All  new  registrations  of  voters  for  the  purpose  of  any  of  the  elec- 
tions heretofore  held  and  referred  to  above  which  were  made  in  substantial 


20 


conformity  with  provisions  of  article  17,  chapter  136,  Public  Laws   of  one 
thousand  nine  hundred  twenty-three,  are  hereby  validated  and  ratified 

Sec.  4.     This  act  shall  be  in  force  from  and  after  its  ratification. 

Ratified  this  7th  day  of  March,  1927. 

1927,    c.  — . 


AN  ACT  TO  PKOVIDE  FOE  THE  CREATION  OF  SCHOOL  DISTRICTS. 

The  General  Assembly  of  North  Carolina  do  enact: 

Section  1.  It  shall  be  lawful  to  create  school  districts,  whether  the  same 
be  enlargements  of  existing  school  districts  or  not,  in  the  manner  provided 
by  this  act. 

Sec.  2.  Such  school  districts,  herein  sometimes  termed  new  districts,  may 
comprise  any  part  or  all  of  one  or  more  existing  school  districts  including 
special  charter  school  districts,  which  comprised  districts  and  comprised 
parts  of  districts  are  herein  sometimes  termed  component  districts  or  com- 
ponent parts  of  districts:  Provided,  however,  that  no  new  district  shall  be 
created  under  this  act,  nor  shall  any  division  of  an  existing  school  district 
be  made  hereunder,  except  in  accordance  with  a  county-wide  plan  of  organi- 
zation of  schools  adopted  under  the  provisions  of  the  general  law;  and  pro- 
vided further  that  the  total  number  of  school  districts  in  the  county  shall 
not  be  increased  thereby;  and  i^rovided,  further,  that  no  special  charter  dis- 
trict or  part  thereof  shall  be  included  in  any  new  school  district  created 
under  this  act  unless  the  governing  body  thereof,  such  governing  Fody  being 
in  this  act  termed  the  Board  of  Trustees,  shall  consent  thereto  by  resolution 
passed  and  recorded. 

Sec.  3.  The  creation  of  any  such  new  district  may  be  ordered  by  the 
County  Board  of  Education  in  accordance  with  such  county-wide  plan,  but 
no  such  new  district  shall  be  deemed  created  or  in  existence  unless  and  until 
a  uniform  tax  rate  and  the  assumption  of  existing  debt  shall  be  voted  as 
hereinafter  required. 

Sec.  4.  Upon  certification  to  the  Board  of  County  Commissioners,  or  it 
case  the  territory  in  which  the  vote  is  to  be  taken  lies  entirely  within  a  city 
or  town  upon  certification  to  the  governing  body  of  such  city  or  town,  such 
board  or  body  shall  call  and  hold  an  election  for  voting  a  local  tax  to  supple- 
ment the  funds  provided  for  the  maintenance  of  the  minimum  school  terra 
under  the  constitution,  at  which  election  there  shall  be  submitted  to  the 
voters  of  the  entire  new  district  the  question  of  whether  a  maximum  rate  of 
tax,  which  shall  not  exceed  fifty  cents  (50c)  on  the  one  hundred  dollars  of 
assessed  valuation,  shall  annually  be  levied  upon  the  entire  district;  Pro- 
vided, hoioever,  that  in  lieu  of  submitting  such  question  to  the  voters  61  the 
entire  new  district  at  one  election,  there  may  be  submitted  to  the  voters  of 
any  component  district  or  districts  or  component  part  or  parts  of  a  district 
separately  or  in  combination  the  question  of  whether  there  shall  be  levied 
annually  upon  such  district,  districts,  part  or  parts  a  maximum  rate  of  tax 
at  the  same  rate,  not  exceeding  fifty  cents  (50c)  on  the  one  hundred  dollars 
of  assessed  valuation,  which  was  theretofore  voted  by  any  other  component 
district  or  districts  component  part  or  parts  of  the  new  district. 


21 


Sec.  5.  At  the  same  or  at  another  election,  the  said  hoard  or  body  shall 
submit  to  the  voters  of  the  entire  new  district  the  question  of  whether  the 
new  district  shall  assume  (a)  the  outstanding  debt  of  every  component 
school  district  and  (b)  the  outstanding  debt  of  every  school  district  any  part 
of  which  shall  be  a  component  part  of  the  new  district,  or,  if  any  such  debt 
was  not  incurred  for  permanent  school  improvements  within  the  new  "district, 
such  portion  of  such  debt  as  the  assessed  valuation  of  taxable  property  in 
such  component  part  bears  to  the  assessed  valuation  of  taxable  property  in 
the  indebted  district  and  (c)  the  outstanding  city,  town  and  township  debt 
incurred  for  permanent  school  improvements  within  the  new  district.  The 
foregoing  requirements  for  debt  assumption  shall  not  apply  to  any  debt 
which  a  county  has  assumed  or  for  the  payment  of  which  the  General  Assem- 
bly shall  have  made  other  provisions. 

Sec.  6.  A  new  registration  of  qualified  voters  may  be  ordered  for  the  elec- 
tions herein  provided  and  such  registrations  and  elections  shall  be  conducted 
in  accordance  with  the  provisions  of  the  general  law  for  the  voting  of  local 
school  taxes,  except  as  herein  otherwise  provided,  and  the  Australian  Ballot 
Act  of  one  thousand  nine  hundred  and  twenty-seven  shall  not  apply  thereto. 

Sec.  7.  The  officers  appointed  to  hold  the  elections  in  making  returns  of 
the  result  thereof  shall  incorporate  therein  not  only  the  number  of  votes  cast 
for  and  against  the  question  submitted,  but  also  the  number  of  voters  regis- 
tered. The  board  or  body  holding  the  election  shall  canvass  the  returns  and 
shall  include  in  their  canvass  the  votes  cast  for  and  against  the  question  sub- 
mitted and  the  number  of  voters  registered,  and  shall  determine  and  declare 
the  result  of  the  election. 

Sec.  8.  Such  board  or  body  shall  prepare  a  statement  showing  the  number 
of  votes  cast  for  and  against  each  question  submitted  and  the  number  of 
voters  registered  and  declaring  the  result  of  the  election,  which  statement 
shall  be  signed  by  a  majority  of  the  members  of  such  board  or  body  and  de- 
livered to  the  clerk  thereof  who  shall  record  it  in  the  minutes  of  the  board  or 
body  and  file  the  original  at  his  office  and  publish  it  once  in  a  newspaper 
published  in  the  State  and  circulating  within  the  new  district,  whichnnews- 
paper  shall  be  one  published  in  the  new  district  if  one  be  there  published, 
but  otherwise  shall  be  one  published  in  the  county  if  one  be  published  in 
the  county. 

Sec.  9.  No  right  of  action  or  defense  founded  upon  the  invalidity  of  the 
election  shall  be  asserted,  nor  shall  the  validity  of  the  election  be  opened 
to  question  in  any  court  upon  any  grounds  whatever,  except  in  an  action  or 
proceedings  commenced  within  thirty  days  after  publication  of  such  state- 
ment. 

Sec.  10.  If  at  such  election  or  elections  a  maximum  maintenance  tax  of 
the  same  rate  shall  have  received  the  votes  of  a  majority  of  the  qualified 
electors  in  the  entire  new  district,  and  if  the  assumption  of  all  the  indebted- 
ness as  herein  required  shall  have  received  the  .votes  of  a  majority  of  the 
qualified  voters  of  the  entire  new  district,  the  County  Board  of  Education 
shall  pass  and  record  upon  its  minutes  a  resolution  declaring  that  the  new 
district  shall  come  into  existence  upon  a  day  to  be  named  in  such  resolution 
not  later  than  the  first  day  of  the  next  July. 

Sec.  11.  If  the  new  district  shall  embrace  the  whole  of  any  special  charter 
district  or  if,  embracing  the  whole  of  two  or  more  special  charter  "districts, 

22 


the  boards  of  trustees  of  such  special  charter  districts  shall  by  recorded 
resolutions  passed  not  later  than  the  day  upon  which  the  new  district  shall 
come  into  existence  as  hereinabove  provided,  agree  upon  one  of  such  special 
charter  districts  as  the  district  which  shall  be  deemed  enlarged,  the  new 
district  shall  be  deemed  an  enlargement  of  such  special  charter  district  and. 
shall  be  conducted  and  governed  in  accordance  with  the  charter  thereof 
and  other  laws  applicable  thereto.  In  all  other  cases  the  new  district  shall 
be  a  local  tax  district. 

Sec.  12.  When  the  new  district  shall  come  into  existence  as  hereinabove 
provided,  all  school  property  real  and  personal  within  the  same,  except 
property  maintained  by  the  county  for  other  than  district  purposes  the  debt 
for  which  property  has  not  been  assumed  by  the  new  district,  shall  automat- 
ically pass  in  the  case  of  a  new  special  charter  district  to  the  board  of  trus- 
tees thereof,  and  in  the  case  of  a  local  tax  district,  to  the  County  Boarfl  of 
Education  for  the  use  of  the  district,  but  it  shall  nevertheless  be  the  duty  of 
all  boards  and  bodies  holding  any  such  property  to  convey  the  same  formally 
by  deed  and  other  proper  conveyance  and  every  such  deed  shall  be  promptly 
recorded. 

Sec.  13.  In  all  cases  in  which  a  new  school  district  has  been  attempted 
to  be  created  since  January  first,  one  thousand  nine  hundred  twenty-three, 
embracing  a  part  or  all  of  one  or  more  existing  school  districts,  such  creation 
is  hereby  validated  and  ratified  as  of  the  date  upon  which  such  new  district 
began  to  function  as  such,  provided  such  creation  was  in  accordance  with 
the  county-wide  plan  of  organization  of  schools  adopted  under  Ihe  provisions 
of  section  seventy-three  a,  chapter  one  hundred  thirty-six.  Public  Laws  of 
one  thousand  nine  hundred  twenty-three,  or  in  which  although  not  in  ac- 
cordance with  such  county-wide  plan,  such  county-wide  plan  was  thereafter 
adopted  or  shall  be  adopted  before  the  first  day  of  July,  one  thousand  nine 
hundred  twenty-seven,  with  which  plan  such  creation  shall  be  in  accord; 
Provided,  however,  that  a  majority  of  the  qualified  voters  of  such  new  dis- 
trict shall  have  heretofore  voted  or  shall  vote  before  the  first  day  of  January 
one  thousand  nine  hundred  twenty-eight,  for  such  levy  of  maintenance  tax 
and  such  assumption  of  debt  as  are  herein  required  to  be  voted  for  the  crea- 
tion of  the  new  district;  and  in  all  such  cases  all  new  registrations  of  voters 
which  were  made  for  the  purpose  of  any  such  elections  made  in  substantial 
conformity  with  the  provisions  of  article  17,  chapter  136,  Public  Laws  of 
one  thousand  nine  hundred  twenty-three,  are  hereby  validated  and  ratified, 
and  all  elections  held  throughout  any  such  new  district  at  which  a  majority 
of  the  voters  therein  have  voted  for  the  issuance  of  bonds  are  hereby  vali- 
dated and  ratified. 

Sec.  14.     This  act  shall  be  in  force  from  and  after  its  ratification. 
Ratified  this  7th  day  of  March,  1927. 
1927,  c.  — . 


AN  ACT  ESTABLISHING  "THE  OLD  NORTH  STATE"  AS  THE  STATE'S 
OFFICIAL  SONG  FOE  NORTH  CAROLINA. 

Whereas,  the  last  State  convention  of  the  North  Carolina  Daughters  of  the 
Confederacy  appointed  a  committee  to  investigate  the  advisability  of  adopt- 
ing "The  Old  North  State"  as  the  State's  oflScial  song;  and, 

23 


Whereas,  the  said  committee  of  the  North  Carolina  Division  of  the  United 
Daughters  of  the  Confederacy  has  requested  the  General  Assembly  of  the 
State  of  North  Carolina,  by  appropriate  legislation,  to  adopt  said  song  writ- 
ten by  Hon.  William  Gaston  as  the  State's  official  song;  now,  therefore. 
The  General  Assem'bly  of  North  Carolina  do  enact: 

Section  1.  That  the  song  known  as  "The  Old  North  State",  as  herein- 
after written,  be  and  the  same  is  hereby  adopted  and  declared  to  be  the 
official  song  of  the  State  of  North  Carolina,  said  song  being  in  words  as 
follows : 

Carolina!    Carolina!    Heaven's  blessings  attend  her! 
While  we  live  we  will  cherish,  protect  and  defend  her; 
Though  the  scorner  may  sneer  at  and  witlings  defame  her. 
Our  hearts  swell  with  gladness  whenever  we  name  her. 

Hurrah!    Hurrah!    The  Old  North  State  forever! 
Hurrah!   Hurrah!   the  good  Old  North  State! 

"Though  she  envies  not  others  their  merited  glory, 
Say,  whose  name  stands  the  foremost  in  Liberty's  story? 
Though  too  true  to  herself  e'er  to  crouch  to  oppression, 
Who  can  yield  to  just  rule  more  loyal  submission? 

"Plain  and  artless  her  sons,  but  whose  doors  open  fastei 
At  the  knock  of  a  stru,nger,  or  the  tale  of  disaster? 
How  like  to  the  rudeness  of  their  dear  native  mountains, 
With  rich  ore  in  their  bosoms  and  life  in  their  fountains. 

"And  her  daughters,  the  Queen  of  the  Forest  resembling — 
So  graceful,  so  constant,  yet  to  gentlest  breath  trembling; 
And  true  lightwood  at  heart,  let  the  match  be  applied  them, 
How  they  kindle  and  flame!  Oh!  none  know  but  who've  tried  them. 

"Then  let  all  who  love  us,  love  the  land  that  we  live  in 
(As  happy  a  region  as  on  this  side  of  Heaven), 
Where  Plenty  and  Freedom,  Love  and  Peace  smile  before  us. 
Raise  aloud,  raise  together,  the  heart-thrilling  chorus!" 

Sec.  2.  That  all  laws  and  clauses  of  laws  in  conflict  with  the  provisions 
of  this  act  are  hereby  repealed. 

Sec.  3.  That  this  act  shall  be  in  force  and  effect  from  and  after  its  rati- 
fication. 

Ratified  this  18th  day  of  February,  1927. 

'     1927,    c.  — . 


AN  ACT  TO  PROYIDE  FOE  GIVING  PUBLICITY  TO  HIGHWAY  TRAFFIC 
LAWS   THROUGH   THE  PUBLIC    SCHOOLS. 

The  General  Assembly  of  North  Carolina  do  enact: 

Section  1.  That  the  State  Highway  Commission  shall  cause  to  he  pre- 
pared a  digest  of  the  traffic  laws  of  the  State  suitable  for  use  in  the  public 
schools  of  the  State  and  have  the  same  published  in  pamphlet  form  and 

24 


delivered  on  or  before  the  first  day  of  August,  one  thousand  nine  hundred 
and  twenty-seven,  to  the  State  Superintendent  of  Public  Instruction,  a  suffi- 
cient number  of  said  pamphlets  to  supply  at  least  one  copy  each  to  all  the 
public  high  school  teachers  of  the  State. 

Sec.  2.  That  the  State  Superintendent  of  Public  Instruction  shall  cause 
to  be  delivered  to  the  superintendents  or  principals  of  the  various  high 
schools  of  the  State  sufficient  number  of  said  pamphlets  to  supply  one  to 
each  of  the  teachers  engaged  for  said  schools. 

Sec.  3.  That  the  superintendents  or  principals,  or  other  persons  in  charge 
of  the  public  high  schools  of  the  State  shall  cause  the  contents  of  said 
pamphlets  to  be  brought  to  the  attention  of  all  the  children  in  attendance 
upon  the  said  high  schools  in  the  form  of  lessons  of  at  least  one  each  week 
until  the  entire  contents  of  said  pamphlets  have  been  read  and  explained. 

Sec.  4.  That  this  practice  shall  be  continued  during  each  school  year  and 
the  State  Highway  Commission  is  directed  annually  on  or  before  the  first 
Monday  of  August,  to  supply,  as  hereinbefore  provided,  such  additional  copies 
of  the  said  pamphlet,  having  the  same  revised  from  time  to  time  to  meet 
any  amendments  of  the  traffic  laws  of  the  State,  as  the  State  Superintendent 
of  Public  Instruction  may  ascertain  and  report  to  the  State  Highway  Com- 
mission to  he  necessary. 

Sec.  5.     That  this  act  shall  be  in  force  from  and  after  its  ratification. 

Ratified  this  the  9th  day  of  March,  1927. 

1927,    c.  — . 


AN  ACT  TO  PROVIDE  FOR  FIRE  DRILLS  IIV  THE  PUBLIC  SCHOOLS  IN 

NORTH  CAROLINA. 

The  General  Assembly  of  No7~th  Carolina  do  enact: 

Section  1.  Amend  section  five  thousand  five  hundred  and  forty-two  of  the 
Consolidated  Statutes  by  adding  after  the  word  "Provide"  in  line  two  of  said 
section  the  following:  "A  pamphlet  containing  printed  instructions  for  prop- 
erly conducting  fire  drills  in  schools,  and  the  superintendent  or  principal  of 
every  public  school  in  this  State  shall  conduct  at  least  one  fire  drill  every 
month  during  the  regular  school  session,  such  fire  drills  to  include  all  chil- 
dren and  teachers  and  the  use  of  all  ways  of  egress,  and  the  Insurance  Com- 
missioner and  Superintendent  of  Public  Instruction  shall  further  provide": 
Provided,  this  amendment  shall  not  apply  to  schools  taught  in  one-story 
houses. 

Sec.  2.     This  act  shall  be  in  force  from  and  after  its  ratification. 
Ratified  this  the  6th  day  of  March,  1925. 

1925,    c.    130. 


25 


AlV  ACT  TO  PROTECT  SCHOOL  CHILDREIV  RIDIJfG  IN  PUBLIC  SCHOOL 
BUSSES  UPOJf  THE  PUBLIC  ROADS  AlfD  HIGHWAYS  OF  THE 
STATE. 

The  General  Assemlyly  of  North  Carolina  do  enact: 

Section  1.  That  no  person  operating  any  motor  vehicle  on  the  public 
roads  shall  pass,  or  attempt  to  pass,  any  public  school  bus  while  the  same  is 
standing  on  the  said  public  roads  taking  on  or  putting  off  school  children, 
without  first  bringing  said  motor  vehicle  to  a  full  stop  at  a  distance  not  less 
than  fifty  feet  from  the  said  school  bus. 

Sec.  2.  That  any  person  violating  the  provisions  of  this  act  shall  be  guilty 
of  a  misdemeanor,  and  upon  conviction  shall  be  fined  not  to  exceed  fifty  dol- 
lars, or  imprisoned  not  to  exceed  thirty  days. 

Seo.  3.  That  all  laws  and  clauses  of  laws  in  confiict  with  the  act  are 
hereby  repealed. 

Sec.  4.  That  this  act  shall  be  in  force  and  effect  from  and  after  its  ratifi- 
cation. 

Ratified  this  the  10th  day  of  March,  1925. 

.1925,  c.  265. 


AlV  ACT  TO  REGULATE   THE   SPEED  OF  BUSSES  CARRYING   SCHOOL 

CHILDREN. 

The  General  Assembly  of  North  Carolina  do  enact: 

Section  1.  That  any  person  operating  a  bus  carrying  school  children  to 
or  from  the  schools  of  this  State  who  shall  travel  at  a  greater  rate  of  speed 
than  twenty-five  miles  per  hour. along  any  public  street  or  public  highway 
in  the  State  of  North  Carolina  shall  be  guilty  of  a  misdemeanor,  and  shall 
be  punished  by  a  fine  not  in  excess  of  the  sum  of  fifty  dollars. 

Sec.  2.     That  this  act  shall  be  in  force  from  and  after  its  ratification. 

Ratified  this  the  10th  day  of  March,  1925. 

1925,   c.  297. 


AN  ACT  TO  PROVIDE  FOR  RECORDING  IN  THE  OFFICE  OF  THE  STATE 
AUDITOR  STATEMENTS  CONCERNING  BONDS  AND  NOTES  OF 
COUNTIES,  TOWNSHIPS,  SCHOOL  DISTRICTS,  MUNICIPAL  CORFO- 
RATIONS,  AND  TAXING  DISTRICTS,  AND  MAKING  EFFECTUAL 
THE  MEANS  OF  PAYMENT  PROVIDED  FOR  SAID  SECURITIES  AND 
TO  PROVIDE  FOR  SUPERVISION  OF  SUCH  MEANS  BY  THE  STATE 
AUDITOR,  AND  MAKING  NONCOMPLIANCE  WITH  CERTAIN  PARTS 
OF  THIS  ACT  A  MISDEMEANOR  AND  VIOLATION  OF  CERTAIN 
PARTS  THEREOF  A  FELONY  AND  PROVIDING  PENALTIES  AND 
REPEALING  CHAPTER  100,  PUBLIC  LAWS  OF  1925. 

Whereas,  the  default  in  payment  for  a  single  day  of  the  interest  or  prin- 
cipal of  bonds  or  notes  issued  by  any  county,  township,  school  district,  munic- 
ipal corporation,  or  taxing  district  results  not  only  in  discredit  \o  the  obliger 
but  is  often  interpreted  by  bondholders  and  investors  as  a  reflection  upon  the 

26 


credit   of  the    State   itself   and    all   of   its   municipalities   and   political    sub- 
divisions; and 

Whereas,  in  order  to  remedy  such  conditions  it  is  imperative  to  provicle 
State  supervision  of  the  means  and  methods  for  payment  of  such  principal 
and  interest  promptly  as  the  same  fall  due;  now,  therefore. 
The  General  Assembly  of  North  Carolina  do  enact: 

Section  1.  This  act  shall  be  known  and  may  be  cited  as  "The  Public 
Securities  Recording  Act." 

Sec.  2.  On  or  before  July  first,  one  thousand  nine  hundred  and  twenty- 
seven,  it  shall  be  the  duty  of  the  clerk  or  secretary  or  other  recording  officer 
of  each  board  in  the  State  of  North  Carolina  which  shall  theretofore 
have  authorized  the  issuance  of  county,  township,  school  district,  taxing  dis- 
trict or  municipal  bonds  or  notes,  except  as  otherwise  provided  in  section 
three  of  this  act,  to  file  with  the  State  Auditor  a  statement  giving  the  name 
and  amount  of  such  bonds  or  notes  then  outstanding,  regardless  of  what  may 
have  been  the  time  fixed  for  the  payment  thereof,  and  giving  also  their  date, 
the  time  fixed  for  payment  of  principal  and  interest,  the  rate  of  interest,  the 
place  or  places  at  which  the  principal  and  interest  are  payable,  the  denomi- 
nation and  the  purpose  of  issuance.  The  statement  shall  also  contain  the 
name  of  the  board  in  which  is  vested  the  authority  and  power  to  levy  the 
taxes  for  the  payment  of  the  principal  and  interest  of  said  bonds  or  notes, 
and  a  reference  to  the  law  under  which  said  bonds  or  notes  are  issued.  The 
State  Auditor  shall  record  the  substance  of  such  statements  in  a  book  or  books 
to  be  provided  for  that  purpose. 

Sec.  3.  In  all  cases  in  which  such  statements  have  heretofore  been  filed 
with  the  State  Auditor,  no  further  statements  as  to  the  same  bonds  or  notes 
shall  be  required  to  be  filed  under  this  act;  and  in  order  to  acquaint  the  offi- 
cers required  to  file  such  statements  with  the  facts  as  to  previous  filing, 
it  shall  be  the  duty  of  the  State  Auditor,  not  later  than  May  first,  nineteen 
hundred  and  twenty-seven,  to  cause  to  be  printed  a  list  or  lists  giving  such 
description  as  he  may  deem  necessary  and  sufficient  of  all  bonds  and  notes 
which  have  been  covered  by  statements  filed  prior  to  his  printing  of  such 
lists,  and  to  mail  such  printed  list  or  lists,  or  such  part  thereof  as  the  State 
Auditor  may  deem  necessary  and  sufficient,  to  each  officer  required  to  file 
statements  under  section  two  of  this  act,  together  with  a  copy  of  tETs  act 
and  a  statement  of  the  duty  of  such  officer  under  secion  two  of  this  act. 

Sec.  4.  It  shall  be  the  duty  of  the  recording  officer  of  every  governing 
body  or  board  which  shall  hereafter  authorize  any  bonds  or  notes  of  a  county, 
township,  school  district,  municipality  or  taxing  district,  regardless  of  what 
may  be  the  time  fixed  for  the  payment  thereof,  to  file  with  the  State  Auditor 
a  statement  giving  the  name  and  amount  of  the  bonds  or  notes  so  authorized, 
their  date,  the  time  fixed  for  payment  of  principal  and  interest,  the  rate  of 
interest,  the  place  or  places  at  which  the  principal  and  interest  will  be  pay- 
able, the  denomination,  and  the  purpose  of  issuance,  the  said  statement  shall 
also  contain  the  name  of  the  board  in  which  is  vested  the  authority  and 
power  to  levy  the  taxes  for  the  payment  of  the  principal  and  interest  of  such 
bonds  or  notes,  and  a  reference  to  the  law  under  which  such  bonds  or  notes 
are  to  be  issued,  and  shall  recite  that  all  proceedings  of  the  governing  body 
or  board  in  authorizing  such  bonds  or  notes  have  been  prior  to  such  state- 


27 


ment  and  then  are  correctly  recorded  in  a  bound  book  containing  minutes 
and  proceedings  of  sucli  body  or  board.  Such  statement  of  bonds  or  notes 
maturing  one  year  or  less  than  one  year  after  the  date  of  such  bonds  or 
notes,  shall  be  filed  not  later  than  thirty  days  after  the  delivery  thereof  for 
value,  but  if  such  bonds  or  notes  have  a  maturity  of  more  than  one  year 
from  their  date  or  have  no  fixed  maturity,  such  statement  shall  be  filed 
before  any  of  such  bonds  or  notes  are  delivered  for  value,  and  no  such  bonds 
or  notes  maturing  after  one  year  from  their  date  or  having  no  fixed  maturity 
shall  be  valid  until  such  statement  shall  have  been  filed.  The  State  Auditor 
shall  record  the  substance  of  such  statements  in  a  book  or  books  to  be  pro- 
vided for  that  purpose,  and  upon  request  of  such  recording  ofiicer  shall  issue 
certificate  to  the  effect  that  the  statement  required  by  this  act  has  been  filed, 
and  such  certificate  shall  be  conclusive  evidence  of  the  fact  of  filing  in  any 
action  or  dispute  in  relation  to  the  validity  of  such  bonds  or  notes.  It  shall 
be  the  further  duty  of  such  recording  officer  to  make  and  keep  in  a  perma- 
nent record  book  a  complete  record  of  all  such  bonds  and  notes  as  and  when 
the  same  are  issued,  such  record  to  contain  at  least  the  information  herein 
required  to  be  furnished  by  such  recording  officer  to  the  State  Auditor,  whose 
duty  it  shall  be  to  furnish  to  every  such  recording  officer  information  and 
forms  for  such  record,  but  it  shall  not  be  obligatory  upon  any  such  recording 
officer  to  use  the  forms  so  furnished  if  other  forms  to  be  used  by  which  the 
provisions  of  this  section  may  be  complied  with. 

Sec.  5.  It  shall  be  the  duty  of  the  State  Auditor  to  prepare  and  furnish 
to  all  counties,  townships,  school  districts,  taxing  districts  and  municipal 
corporations  throughout  the  State  blank  forms  upon  which  such  statements 
may  be  made,  and  to  keep  the  statements  made  pursuant  to  this  law  in  proper 
file  properly  indexed. 

Sec  6.  It  shall  be  the  further  duty  of  the  State  Auditor  to  mail  to  the 
recording  officer  of  each  board  having  the  power  to  levy  taxes  for  the  pay- 
ment of  the  principal  or  interest  of  the  obligation  as  to  which  statements  have 
been  so  filed,  at  least  thirty  days  before  the  time  for  the  levy  of  taxes  in  each 
year,  a  statement  of  the  amount  to  be  provided  by  taxation  or  otherwise 
for  the  payment  of  the  interest  accruing  upon  such  bonds  or  notes  within 
the  following  year  and  for  the  payment  of  the  bonds  then  maturing. 

Sec.  7.  It  shall  be  the  further  duty  of  the  State  Auditor  to  mail  to  the 
treasurer  or  other  disbursing  officer  of  every  county,  township,  school  dis- 
trict, municipality  and  taxing  district  as  to  which  statements  have  b"een  so 
filed,  at  least  thirty  days  before  each  date  upon  which  any  installment  of 
principal  or  interest  of  bonds  or  notes  described  in  any  such  statement  be- 
comes payable,  a  statement  of  the  amount  of  such  payment  to  be  made  and 
the  place  of  payment  and  a  reference  to  the  obligation  upon  which  such  pay- 
ment is  required. 

Sec.  8.  If  any  board  whose  duty  it  shall  be  to  provide  for  the  payment 
by  taxation,  or  otherwise,  of  the  principal  or  interest  of  any  such  bonds  or 
notes  mentioned  in  sections  two  and  four  of  this  act  shall  fail  or  refuse  to 
make  provision  for  such  payment  by  the  levy  of  such  taxes  as  are  authorized 
to  be  levied  therefor,  or  otherwise,  at  or  before  the  time  provided  for  such 
tax  levy,  or  to  make  other  legal  provision  for  payment,  any  member  thereof 
who  shall  be  present  at  the  time  for  such  levy  or  provision  who  shall  not 
have  voted  in  favor  thereof,  or  who  shall  not  have  caused  his  request  that 

28 


such  tax  levy  or  provision  be  made  to  be  recorded  in  the  minutes  of  the 
meeting,  shall  be  guilty  of  a  misdemeanor  and  shall  be  fined  not  more  than 
one  thousand  ($1,000)  dollars  or  imprisoned  not  longer  than  one  (1)  year, 
or  both,  in  the  discretion  of  the  court. 

Sec.  9.  If  any  officer  whose  duty  it  shall  be  to  pay  any  of  such  principal 
or  interest  or  to  remit  for  such  payment  to  the  promised  place  for  the  pay- 
ment thereof  shall  have  funds  for  such  payment  at  his  disposal  but  shall 
fail  or  refuse  so  to  do  in  sufl[icient  time  and  in  sufficient  amount  for  such 
payment,  whether  or  not  such  payment  or  remission  for  payment  shall  have 
been  ordered  or  forbidden  by  any  board  or  officer,  the  officer  so  failing  or 
refusing  shall  be  guilty  of  a  misdemeanor  and  shall  be  fined  not  more  than 
five  hundred  ($500)  dollars  or  imprisoned  not  longer  than  six  (6)  months, 
or  both,  in  the  discretion  of  the  court. 

Sec.  10.  Any  member  of  any  board  who  shall  knowingly  vote  for  any  ap- 
propriation of  money  raised  by  taxation  or  otherwise  for  the  payment  of  the 
interest  and  principal  or  sinking  fund  of  any  such  bonds  or  notes  to  any 
other  purpose  until  all  of  such  principal  and  interest  shall  have  been  paid, 
and  any  disbursing  officer  who  shall  knowingly  pay  out  any  of  such"  money 
for  any  other  purpose  than  the  payment  of  such  principal  and  interest  until 
all  of  such  interest  and  principal  shall  have  been  paid,  whether  or  not  Sue's 
payment  shall  have  been  ordered  or  forbidden  by  any  board  or  officer  shall  be 
guilty  of  a  felony  and  be  fined  not  more  than  five  thousand  ($5,000)  dollars 
or  imprisoned  not  more  than  five  (5)  years,  or  both,  in  the  discretion  of  the 
court. 

Sec.  11.  If  any  officer  whose  duty  it  shall  be  to  file  any  statement  required 
by  section  two  of  this  act  shall  fail  or  refuse  to  file  such  statement  by  July 
the  first,  nineteen  hundred  and  twenty-seven,  or  if  any  officer  whose  duty  it 
shall  be  to  file  any  statement  required  by  section  four  of  this  act  or  to  make 
and  keep  any  record  required  by  this  act  shall  fail  or  refuse  to  file  such  state- 
ment or  to  make  and  keep  such  record  within  the  time  prescribed  therefor 
by  this  act,  the  officer  so  failing  or  refusing  shall  be  guilty  of  a  misdemeanor 
and  shall  be  fined  not  more  than  five  hundred  ($500)  dollars  or  imprisoned 
not  longer  than  six  (6)  months,  or  both,  in  the  discretion  of  the  court. 

Sec.  12.  If  any  officer  of  whom  duties  are  required  by  this  act,  shall 
knowingly  make  or  certify  any  false  statement  in  any  certificate  or  state- 
nient  required  by  this  act,  he  shall  be  guilty  of  a  misdemeanor  and  shall  be 
fined  not  more  than  one  thousand  ($1,000)  dollars  or  imprisoned  not  longer 
than  one  (1)  year,  or  both,  in  the  discretion  of  the  court. 

Sec.  13.  If  the  State  Auditor  or  any  officer  or  any  member  of  a  board  upon 
whom  duties  are  imposed  by  this  act,  shall  violate  the  same  or  any  part 
thereof,  or  shall  fail  to  comply  with  the  same  or  any  part  thereof,  such  State 
Auditor,  officer  or  member,  in  addition  to  the  pains  and  penalties  herein 
above  provided  as  to  such  officer  or  member,  shall  forfeit  and  pay  to  the 
State  of  North  Carolina  for  the  benefit  of  the  School  Fund  of  the  State  the 
amount  of  two  hundred  ($200)  dollars  for  each  such  violation  or  failure, 
to  be  recoverable  by  suit.  If  the  State  Auditor  shall  have  knowledge  of  any 
such  violation  or  failure  on  the  part  of  any  such  officer  or  member,  or  if  the 
same  shall  be  brought  to  his  attention,  it  shall  be  the  duty  of  the  State 
Auditor  to  bring  the  same  to  the  attention  of  the  solicitor  of  the  proper  dis- 


29 


trict.  It  shall  be  the  duty  of  such  solicitors  to  prosecute  the  State  Auditor 
or  any  such  officer  or  member  within  his  district.  If  any  solicitor  shall  fail 
so  to  prosecute,  the  Attorney  General  shall  prosecute. 

Sec.  14.  The  statements  which  the  State  Auditor  is  herein  required  to 
mail  under  sections  five  and  six  and  seven  of  this  act  shall  be  accompanied 
by  statements  of  the  provisions  of  this  act  as  to  penalties  and  forfeitures  and 
misdemeanors  and  felonies. 

Sec.  15.  All  laws  or  parts  of  laws  in  conflict  herewith  are  hereby  repealed, 
and  especially  chapter  100,  Public  Laws  of  1925,  but  such  repeal  shall  not 
have  the  effect  of  reviving  chapter  1,  Public  Laws  of  1921,  Extra  Session, 
or  chapter  123,  Public  Laws  of  1923. 

Sec.  16.     This  act  shall  be  in  force  from  and  after  its  ratification. 

Ratified  this  9th  day  of  March,  1927. 

1927,    c.  — . 


AlV  ACT  TO  PBOVIDE  FOR  REGISTRATIOJf  IJf  THE  NAME  OF  THE 
OWNER  OF  BONDS  OF  COUNTIES,  CITIES,  TOWNS,  SCHOOL  DIS- 
TRICTS,  AND  SCHOOL  TAXING  DISTRICTS. 

The  General  Assembly  of  North  Carolina  do   enact: 

Section  1.  That  this  act  shall  be  known  as  "The  Municipal  Bond  Regis- 
tration Act." 

Sec.  2.  That  each  county,  city,  town,  school  district  and  school  taxing  dis- 
trict which  has  issued  or  shall  hereafter  issue  bonds  in  its  own  name,  and 
each  county,  city,  and  town  which  has  issued  or  shall  hereafter  issue  bonds 
in  behalf  of  a  school  district  or  school  taxing  district,  is  hereby  authorized 
to  keep  in  the  office  of  its  treasurer  or  financial  agent  or  its  clerk,  or  in  the 
office  of  the  bank  or  "trust  company  appointed  by  its  governing  body  as  bond 
registrar,  a  register  or  registers  for  the  registration  as  to  principal  of 
such  bonds  in  the  name  of  the  owner  thereof,  in  which  it  may  register  any 
such  bond  as  to  principal  at  the  time  of  its  issue,  or  at  the  request  of  the 
holder  thereafter.  Such  registration  shall  not  affect  the  payment  of  interest, 
but  such  interest  shall  continue  to  be  made  upon  the  presentation  and  sur- 
render of  interest  coupons  if  issued,  but  after  such  registration  as  to  prin- 
cipal, the  principal  shall  be  payable  to  the  person  in  whose  name  registered 
or  to  the  person  in  whose  name  the  bonds  registered  may^  be  transferred 
on  such  register  by  the  registered  owner  in  person  or  by  attorney,  upon  pres- 
entation to  the  bond  registrar,  accompanied  by  delivery  of  a  written 
instrument  of  transfer  in  a  form  approved  by  the  bond  registrar,  executed  by 
the  registered  owner :  Provided,  however,  that  a  registered  bond  may  be 
discharged  from  registry  by  a  transfer  to  bearer  registered  as  herein  pro- 
vided. Upon  the  registration  or  transfer  of  a  bond  as  aforesaid,  the  bond 
registrar  shall  note  such  registration  or  transfer  on  the  back  of  the  bond. 

Sec.  3.  That  the  powers  herein  granted  are  not  in  substitution  of  existing 
powers  but  in  addition  thereto. 

Sec.  4.  That  this  act  shall  be  in  force  and  effect  from  and  after  its  rati- 
fication. 

Ratified  this  the  6th  day  of  March,  1925. 

1925,    c.   129. 

30 


AN  ACT  TO  AUTHORIZE  DISBURSING  OFFICERS  OF  COUNTIES,  CITIES, 
TOWNS,  TOWNSHIPS,  SCHOOL  DISTRICTS,  AND  SCHOOL  TAXING 
DISTRICTS  TO  PAT  AND  TO  CONTRACT  TO  PAY  FISCAL  AGEN€Y 
FEES  FOR  THE  PAYMENT  OF  BONDS  AND  COUPONS. 

The  General  Assembly  of  North   Carolina  do   enact: 

Section  1.  That  this  act  shall  be  known  as  "The  Municipal  Fiscal  Agency 
Act." 

Sec.  2.  That  whenever  any  county,  city,  town,  township,  school  district  or 
school  taxing  district  is  or  shall  be  authorized  or  permitted  to  make  pay- 
ments of  bonds  or  coupons  issued  by  it  or  in  its  behalf  at  any  place  other 
than  within  such  county,  city,  town,  township,  school  district  or  school 
taxing  district,  and  such  bonds  or  coupons  are  by  their  terms  payable  at 
such  other  place,  it  shall  be  lawful  for  the  oflBcer  disbursing  the  funds  for 
such  payment  to  pay  the  reasonable  fees  of  the  bank,  trust  company  or 
other  agency  making  payment  at  such  place,  and  to  agree  to  pay  such  fees 
at  a  fixed  rate  throughout  the  term  of  the  bonds  as  to  which  such  payment 
is  to  be  made  at  such  place,  but  no  fee  in  excess  of  one-fourth  of  one  per 
cent  of  the  amount  of  interest  paid  and  one-eighth  of  one  per  cent  of  the 
amount  of  principal  paid  shall  be  deemed  reasonable. 

Sec.  3.  That  this  act  shall  be  in  force  and  effect  from  and  after  its 
ratification. 

Ratified  this  the  9th  day  of  March,   1925. 

1925,    c.    195. 


AN  ACT  TO   PROVIDE   FOR  THE   ADMINISTRATION   OF  THE    FISCAL 
AFFAIRS  OF  COUNTIES. 

The  General  Assembly  of  North  Carolina  do  enact: 

Section  1.  This  act  shall  be  known  and  may  be  cited  as  "The  County 
Fiscal  Control  Act." 

Sec.  2.  In  this  act,  unless  the  context  otherwise  requires,  certain  words 
and  expressions  have  the  following  meanings: 

(a)  "Subdivision"  means  a  township,  school  district,  school  taxing  dis- 
trict, or  other  political  corporation  or  subdivision  within  a  county,  including 
drainage  and  other  districts,  the  taxes  for  which  (taxes  as  here  and  else- 
where used  in  this  act  include  special  assessments)  are  under  the  law  levied 
by  the  board  of  county  commissioners  of  the  county. 

(b)  "Debt  Service"  means  the  payment  of  principal  and  interest  of  bonds 
and  notes  as  such  principal  or  interest  falls  due,  and  the  payments  of 
moneys  required  to  be  paid  into  sinking  funds. 

(c)  "Constitutional  School  Maintenance"  means  the  maintenance  of 
schools  for  the  six  months  term  required  by  the  State  Constitution. 

(d)  "Department"  means  any   division  of  county  functions  or  activities. 

(e)  "Department  Head"  means  the  principal  officer  of  any  office,  board, 
commission,  institution,  or  branch  of  the  county  government  in  charge  of 
a  department. 


31 


(f)  The  "Fiscal  Year"  is  the  annual  period  for  the  compilation  of  fiscal 
operations,  and  begins  on  the  first  day  of  July  and  ends  on  the  thirtieth 
day  of  June. 

(g)  "Surplus  Revenues"  means  revenues  in  excess  of  the  estimated  reve- 
nues against  which  an  appropriation  is  made,  and  arises  when  actual 
revenues  exceed  estimated  revenues  at  the  end  of  a  fiscal  year. 

(h)  "Unencumbered  Balance"  means  the  balance  of  an  appropriation  after 
charging  thereto  all  obligations  for  goods  and  services'  and  all  contracts  or 
agreements  payable  from  the  appropriation,  and  all  payments  made  from 
the  appropriation  except  payments  of  such  obligations,  contracts,  or  agree- 
ments already  charged  against  the  appropriation. 

(i)  "Fund"  means  the  separate  fund  or  account  provided  for  a  distinct 
function  of  government,  as  such  functions  are  shown  in   (j)  below. 

(j)  The  funds  required  by  this  act  are  funds  for  each  of  the  following 
functions  of  government: 

(1)  Current  operating  expense  of  the  county. 

(2)  Constitutional    school    maintenance. 

(3)  County-wide  school  expenses  over  and  above  constitutional  school 
maintenance. 

(4)  County  debt  service. 

(5)  County  roads. 

(6)  Each  special  purpose  to  which  the  General  Assembly  has  given  its 
special  a:pproval,  separately  stated. 

(7)  Debt    service    of    each    subdivision,    separately    stated. 

(8)  Maintenance  of  each  subdivision,  separately  stated. 

(9)  Permanent   improvements   in   each   subdivision,   separately   stated. 
Sec.  3.     It  shall  be  the  duty  of  the  board  of  county  commissioners  in  each 

county  in  the  State,  on  or  before  the  first  Monday  in  April,  one  thousand 
nine  hundred  and  twenty-seven,  and  biennially  thereafter,  to  appoint  some 
person  of  honesty  and  ability,  who  is  experienced  in  modern  methods  of 
accounting,  as  county  accountant,  to  hold  such  office  at  the  will  of  the  board, 
or  until  the  appointment  of  his  successor;  but  in  lieu  of  appointing  a  count: 
accountant  in  counties  in  which  there  is  an  auditor,  the  board  shall  impose 
and  confer  upon  the  county  auditor  all  the  powers  and  duties  herein  im- 
posed and  conferred  upon  county  accountants,  and  in  any  county  of  the 
State  in  which  there  is  no  auditor,  the  board  may  impose  and  confer  such 
powers  and  duties  upon  any  county  officer,  except  the  sheriff  or  the  tax 
collector  or  thj  county  treasurer,  or  any  person  or  bank  acting  as  county 
financial  agent  or  performing  the  duties  ordinarily  performed  by  a  county 
treasurer  or  county  financial  agent.  If  such  duties  and  powers  are  imposed 
or  conferred  upon  any  officer  of  the  county,  the  board  may  revise  and  adjust 
the  salary  or  compensation  of  such  officer  in  order  that  adequate  compensa- 
tion may  be  paid  to  him  for  the  duties  of  his  office.  Wherever  in  this  act 
reference  is  made  to  the  county  accountant,  such  reference  shall  be  deemed 
to  include  either  the  person  appointed  as  county  accountant  or  the  officer 
upon  which  the  duties  thereof  are  imposed. 

Sec.  4.  In  addition  to  the  duties  imposed  and  powers  conferred  upon  the 
county  accountant  by  this  act,  he  shall  have  the  following  duties  and  powers : 


32 


(a)  He  shall  act  as  accountant  for  the  county  and  subdivisions  in  settling 
with  all  county  oflBcers. 

(b)  He  shall  keep  a  record  of  the  date,  source,  and  amount  of  each  item 
of  receipts,  and  the  date,  the  payee  or  contractor,  the  specific  purpose,  and 
the  amount  of  every  disbursement  or  contract  made. 

(c)  He  shall  require  every  ofllcer  and  department  receiving  or  disbursing 
money  of  the  county  or  its  subdivisions  to  keep  a  record  of  the  date,  source, 
and  amount  of  each  item  of  receipts,  and  the  date,  the  payee  or  contractor, 
the  specific  purpose,  and  the  amount  of  every  disbursement  or  contract  made, 
and  shall  require  the  officer  or  department  to  keep  a  copy  of  such  contract. 

(d)  He  shall  examine  once  a  month,  and  at  such  other  times  as  the  board 
may  direct,  all  books,  accounts,  receipts,  vouchers,  and  other  records  of  all 
county  officers  and  employees  and  departments  of  the  county  administration 
receiving  or  expending  public  money,  including  the  road  commission,  iT 
there  is  such  commission  in  the  county,  the  county  board  of  education  and 
other  subdivisions. 

(e)  He  shall  require  all  officers  and  employees  in  the  county  whose  duty 
it  is  to  collect  fines,  penalties,  and  other  money  to  be  applied  to  public  pur- 
poses, to  file  with  him  each  month,  or  oftener  if  the  board  so  directs,  a 
report  showing  amounts  collected  by  such  officers,  including  a  report  of  all 
fees  collected  for  the  performance  of  their  duties,  whether  they  are  entitled 
to  such  fees  as  the  whole  or  a  part  of  their  compensation,  or  are  not  entitled 
to  the  same. 

(f)  He  shall  once  a  year,  or  as  often  as  he  may  be  directed  by  the  board 
of  county  commissioners,  file  with  the  board  a  complete  statement  of  the 
financial  condition  of  the  county  and  subdivisions,  showing  the  receipts 
and  expenditures  of  the  different  departments  of  the  county  and  its  sub- 
divisions, including  the  department  of  public  roads  and  the  department  of 
public  schools. 

(g)  He  shall  advise  with  the  different  officers  and  departments  of  the 
county  and  with  State  officers  as  to  the  best  and  most  convenient  method  of 
keeping  accounts,  and  he  shall  inform  himself  as  to  the  best  and  simplest 
methods  of  keeping  accounts,  so  as  to  bring  about  as  far  as  possible  a  simple, 
accurate,  and  uniform  system  of  keeping  accounts  of  the  county  and  sub- 
divisions. He  shall  not  allow  any  bill  or  claim  unless  the  same  be  itemized 
and  verified  as  now  required  by  law. 

(h)  He  shall  perform  such  other  duties  having  relation  to  the  purposes 
of  this  act  as  may  be  imposed  upon  him  by  the  board  of  county  commis- 
sioners. 

Sec.  5.  It  shall  be  the  duty  of  all  heads  of  departments  and  officers  in 
charge  of  the  functions  for  which  county  money  or  money  of  subdivision  is 
to  be  expended  to  file  with  the  county  accountant,  before  the  first  day  of 
June  of  each  year:  (a)  a  complete  statement  of  the  amounts  expended  and 
estimated  to  be  expended  for  each  object  in  his  department  in  the  current 
fiscal  year,  and  (&)  beginning  in  the  year  one  thousand  nine  hundred  an3 
twenty-eight,  a  statement  of  the  amounts  expended  for  each  object  in  his 
department  in  the  fiscal  year  preceding  the  then  current  fiscal  year,  and 
(c)  an  estimate  of  the  requirements  of  his  department  for  each  object  in  the 
ensuing  fiscal  year.     Such  statements  and  estimates  shall  list  each  object  of 

33 


disbursement  under  the  appropriate  class  of  functions  as  defined  in  section 
two  of  this  act. 

Sec.  6.  Upon  receipt  of  such  statements  and  estimates,  the  county  ac- 
countant shall  prepare:  (a)  his  estimate  of  the  amounts  necessary  to  be 
appropriated  for  the  next  ensuing  fiscal  year  for  the  different  objects  of  the 
county  and  subdivisions,  listing  each  object  of  disbursement  under  the 
appropriate  class  of  functions  as  defined  in  section  two  of  this  act,  which 
estimate  shall  include  the  full  amount  of  any  deficit  in  any  fund,  and  may 
include  an  emergency  estimate  for  each  fund  not  greater  than  5  per  cent 
in  excess'  of  other  estimates  for  such  fund,  and  (h)  an  itemized  estimate  of 
the  revenue  to  be  available  during  the  ensuing  fiscal  year,  separating  revenue 
from  taxation  from  revenue  from  other  sources,  classifying  the  same  under 
proper  funds  as  defined  in  section  two  of  this  act,  and  (c)  an  estimate  of 
the  amount  of  unencumbered  and  surplus  revenues  of  the  current  fiscal  year 
in  each  fund.  Such  estimates  and  statements  of  the  county  accountant  shall 
be  termed  the  "Budget  Estimate,"  and  shall  be  submitted  to  the  board  not 
later  than  the  first  Monday  of  July  of  each  year. 

Se3C.  7.  Immediately  upon  the  submission  of  the  budget  estimate,  and  at 
least  twenty  days  before  the  adoption  of  the  appropriation  resolution,  the 
board  shall:  (a)  file  the  budget  estimate  in  the  office  of  the  clerk  of  the 
board,  where  it  shall  remain  for  public  inspection,  and  (b)  furnish  a  copy 
of  the  budget  estimate  to  each  newspaper  published  in  the  county,  and 
(c)  cause  to  be  published  in  at  least  one  newspaper  published  in  the  county 
a  summary  of  the  budget  estimate,  showing  at  least  the  total  appropriation 
recommended  for  each  separate  fund  or  function  as  defined  in  section  two 
of  this  act:  Provided,  hoivevei-,  that  if  no  newspaper  be  published  in  the 
county,  such  summary  shall  be  posted  at  the  courthouse  door  and  at  least 
three  other  public  places  in  the  county  at  least  twenty  days  before  the 
passage  of  the  appropriation  resolution. 

Sec.  8.  It  shall  be  the  duty  of  the  board  of  county  commissioners,  not 
later  than  the  fourth  Monday  in  July  in  each  year,  to  adopt  and  record  on 
its  minutes  an  appropriation  resolution,  the  form  of  which  shall  be  pre- 
scribed by  the  county  accountant,  which  resolution  shall  make  appropria- 
tions for  the  several  purposes  of  the  county  and  subdivisions  thereof,  upon 
the  basis  of  the  estimates  and  statements  submitted  by  the  county  account- 
ant, such  sums  as'  the  board  may  deem  sufl[icient  and  proper,  whether  greater 
or  less  than  the  recommendations  of  the  budget  estimates:  Provided,  how- 
ever, that  (a)  no  appropriation  recommended  by  the  county  accountant  for 
debt  service  shall  be  reduced,  and  (&)  the  powers  given  by  the  general  law 
to  the  county  board  of  education  and  county  commissioners  jointly,  in  respect 
to  the  determination  of  the  amount  to  be  raised  or  expended  for  the  main- 
tenance of  the  six  months  school  term,  shall  be  observed  by  the  county 
accountant  and  by  the  board  of  county  commissioners,  and  (c)  the  board 
shall  appropriate  the  full  amount  of  all  lawful  deficits  reported  in  the  budget 
estimate  not  funded  as  provided  by  law,  and  {d)  no  appropriation  shall  be 
made  in  excess  of  the  amount  which  may  be  raised  under  any  constitutional 
or  statutory  limits  of  taxation. 

Sec.  9.  A  copy  of  the  appropriation  resolution  shall  be  filed  with  the 
county  treasurer   or  other  officer   or   agent   performing   the   functions   ordi- 

34 


narily  assigned  to  the  county  treasurer,  and  another  copy  thereof  shall  be 
filed  with  the  county  accountant,  both  copies  as  so  filed  to  be  kept  on  file 
for  their  direction  in  the  disbursement  of  county  funds. 

Sec.  10.  As  soon  as  practicable  after  the  first  Monday  in  July,  and  before 
any  levy  of  taxes  is  made,  the  county  accountant  shall  submit  to  the  board 
a  supplemental  budget  showing:  (a)  the  amount  of  any  increase  or  decrease 
in  each  item  of  (1)  deficits  and  (2)  unencumbered  balances  and  (3)  surplus 
revenues  as  reported  by  him  in  the  budget  estimate,  and  (6)  the  amount 
of  miscellaneous  revenues  collected  in  the  preceding  year  from  sources  other 
than  taxation,  this  amount  to  be  separately  classified  as  to  funds  and  func- 
tions, and  (c)  an  estimate  of  the  amount  of  taxes  for  the  current  fiscal  year 
which  will  not  be  collected  in  the  same  year,  such  estimate  to  be  an  average 
computed  mathematically  by  adding  together  the  amount  of  the  taxes  of 
each  of  the  three  preceding  fiscal  years  which  remained  unpaid  at  the  end  of 
such  fiscal  years,  respectively,  including  land  sales  to  the  county,  and  dividing 
the  sum  thereof  by  three.  Upon  the  submission  of  the  figures  showing 
increase  or  decrease  in  deficits,  the  appropriation  resolution  shall  be  deemed 
automatically  amended  by  adding  such  increase  to  or  subtracting  such 
decrease  from  the  amount  appropriated  for  the  fund  or  function  to  which 
such  deficit  pertains,  and  it  shall  be  the  duty  of  the  clerk  to  record  the 
amount  of  increase  or  decrease  on  the  margin  of  the  recorded  appropriation 
resolution.  The  figures  of  the  supplemental  budget  showing  increases  or 
decreases  in  unencumbered  balances  and  surplus  revenues,  and  showing 
the  amount  of  miscellaneous  revenues  collected  in  the  preceding  fiscal  year 
from  sources  other  than  taxes,  and  showing  the  estimate  of  taxes  uncol- 
lectible in  the  current  fiscal  year,  shall  not  affect  the  appropriation  resolu- 
tions, but  shall  be  taken  into  consideration  in  the  levy  of  taxes  as  herein- 
after provided. 

Sec.  11.  Simultaneously  with  the  submission  of  the  supplemental  budget, 
the  county  accountant  shall  prepare  and  cause  to  be  published  in  a  news- 
paper published  in  the  county,  or  if  no  newspaper  be  published  in  the 
county,  then  by  posting  at  the  courthouse  door  and  at  least  three  other 
public  places  in  the  county,  a  statement  of  the  financial  condition  of  the 
county,  containing  such  figures  and  information  as  the  county  accountant 
may  consider  it  advisable  to  publish,  which  statement  as  so  published  or 
posted  shall  contain  the  figures  showing  at  least  the  following  items: 

(a)  The  assessed  valuation  for  the  current  year,  unless  the  same  shall 
not  have  been  finally  ascertained,  in  which  case  the  assessed  valuation  of 
the  preceding  year  shall  be  given. 

(b)  An  itemized  statement  of  the  debt  of  the  county  and  its  subdivisions. 

(c)  The  amount  and  rate  of  the  taxation  levied  for  the  preceding  fiscal 
year,  whether  collected  or  not. 

(d)  Amount  of  taxs,  including  land  sales,  for  each  of  the  three  preceding 
fiscal  years  which  remained  uncollected  at  the  end  of  such  years,  respect- 
ively, and  the  average  thereof,  and  the  amount  of  such  uncollected  taxes 
which  were  collected  by  the  close  of  the  preceding-  fiscal  year. 

(e)  Miscellaneous  revenue  other  than  taxation  for  the  preceding  fiscal 
year. 

(f )  Deficits,  if  any,  in  all  county  funds  in  the  aggregate  for  the  preceding 
fiscal  year. 

35 


(g)   Such  deficits  for  each  subdivision  of  the  county. 

(h)  Surplus  revenues  of  the  county,  and  separately  stated,  of  each  of  the 
subdivisions  of  the  county  for  the  preceding  year. 

(i)  Unencumbered  balances  of  the  county,  and  separately  stated,  of  each 
of  the  subdivisions  of  the  county  for  the  preceding  year. 

(j)  The  rate  of  taxation  for  county  purposes  and  the  rate  for  each  sub- 
division v^rhich  he  estimates  it  will  be  necessary  to  levy  in  the  current  fiscal 
year,  these  rates  to  be  computed  as  is  provided  in  section  tvirelve  of  this 
act  for  computation  of  rates  by  the  board  of  county  commissioners. 

Sec.  12.  As  soon  as  may  be  practicable  after  the  passage  of  the  appropria- 
tion resolution  and  the  automatic  amendment  thereof,  vs^hich  is  hereinabove 
provided,  and  after  the  ascertainment  of  the  assessed  valuation  of  property 
for  taxation,  but  not  later  than  Wednesday  after  the  third  Monday  in  August 
of  each  year,  the  board  of  county  commissioners,  by  resolution  to  be  recorded 
in  its'  minutes,  shall  levy  upon  all  the  taxable  property  in  the  county,  in 
the  case  of  county  appropriations,  and  upon  all  the  taxable  property  of  each 
subdivision  in  the  case  of  appropriations  for  subdivisions,  such  rate  of  tax 
as  may  be  necessary  to  produce:  (a)  the  sum  appropriated,  and  (b)  the 
amount  of  the  supplemental  budget  estimate  of  taxes  which  will  not  be 
collectible  in  the  current  fiscal  year,  after  taking  into  consideration  the 
figures  contained  in  the  budget  estimate  and  supplemental  budget  showing 
surplus  revenues  and  unencumbered  balances  carried  over  from  the  pre- 
ceding fiscal  year  and  the  estimated  miscellaneous  revenues  from  other 
sources  than  taxation;  but  for  the  purpose  of  this  computation  the  board 
shall  not  estimate  miscellaneous  revenues  at  a  figure  greater  than  ten  per 
cent  (10%)  more  than  the  actual  receipts  from  miscellaneous  revenues  in 
the  preceding  fiscal  year,  as  reported  by  the  county  accountant  in  the  sup- 
plemental budget. 

Sec.  13.  No  appropriation  made  by  the  appropriation  resolution,  except 
an  appropriation  for  general  county  expenses,  shall  be  transferred  from  one 
fund  to  another  fund,  and  no  appropriation  for  general  county  expenses  shall 
be  transferred  to  any  fund  of  any  subdivision  of  the  county,  or  vice  versa. 
No  appropriation  for  general  county  expenses  shall  be  transferred,  except 
upon  the  passage  and  recording  of  a  resolution  of  the  board  of  county  com- 
missioners ordering  such  transfer,  and  copies  of  such  resolutions  shall  be 
furnished  to  the  county  accountant  and  to  the  head  of  each  department  to 
v/hich  or  from  which  such  transfer  shall  be  made. 

Sec.  14.  In  the  interval  between  the  beginning  of  the  fiscal  year  and  the 
adoption  of  the  annual  appropriation  resolution  the  board  may  make  appro- 
priations for  the  purpose  of  paying  fixed  salaries,  the  principal  and  interest 
of  indebtedness,  the  stated  compensation  of  officers  and  employees,  and  for 
the  usual  ordinary  expenses  of  the  county  and  its  subdivisions,  which  appro- 
priations so  made  shall  be  chargeable  to  the  several  appropriations,  re- 
spectively, thereafter  made  in  the  annual  appropriation  resolution  for  that 
year. 

Sec.  15.  No  contract  or  agreement  requiring  the  payment  of  money,  or 
requisition  for  supplies  or  materials,  shall  be  made,  and  no  warrant  or  -jrder 
for  the  payment  of  money  shall  be  drawn  upon  the  treasury  of  the  county, 
or  a  subdivision,  unless  provision  for  the  payment  thereof  has  been  made 

36 


by  (a)  an  appropriation  resolution  as  provided  by  this  act,  or  (6)  through 
the  means  of  bonds  or  notes  duly  authorized  by  the  General  Assembly  and 
by  the  board  of  county  commissioners,  and  further  authorized  in  all  cases 
required  by  law  or  by  the  Constitution,  'by  a  vote  of  qualified  voters  or  tax- 
payers, or  otherw^ise;  nor  shall  such  contract,  agreement  or  requisition  be 
made  unless  the  unencumbered  balance  of  such  appropriation  or  provision 
remains  sufficient  for  such  payment.  No  contract  or  agreement  or  requisi- 
tion requiring  the  payment  of  money  shall  be  valid  unless  the  same  be  in 
writing,  and  unless  the  same  shall  have  printed,  written,  or  typewritten 
thereon  a  statement  signed  by  the  county  accountant,  as  follows:  "Provision 
for  the  payment  of  the  moneys  to  fall  due  under  this  agreement  has  been 
made  by  appropriation  duly  made  or  by  bonds  or  notes  duly  authorized,  as 
required  by  the  'County  Fiscal  Control  Act.' "  Such  certificate  shall  not 
however,  make  valid  any  agreement  or  contract  made  in  violation  of  this 
section.  Before  making  such  certificate,  the  county  accountant  shall  ascer- 
tain that  a  sufficient  unencumbered  balance  of  the  specific  appropriation 
remains  for  the  payment  of  the  obligation,  or  that  bonds  or  notes  have  been 
so  authorized  the  proceeds  of  which  are  applicable  to  such  payment,  and 
the  appropriation  or  provision  so  made  shall  thereafter  be  deemed  unen- 
cumbered by  the  amount  to  be  paid  on  such  contract  or  agreement  until  the 
county  is  discharged  therefrom. 

Sec.  16.  No  claim  against  the  county  or  any  subdivision  shall  be  paid 
except  by  means  of  a  warrant  or  order  on  the  county  treasurer  or  county 
depository,  signed  by  the  head  of  the  department  for  which  the  expense  was 
incurred,  nor  unless  the  hill  or  claim  for  which  the  warrant  or  order  is 
given  shall  have  been  presented  to  and  approved  by  the  county  accountant, 
or  in  case  of  his  disapproval  of  such  claim  or  bill,  by  the  board  of  county 
commissioners.  The  board  shall  not  approve  any  claim  or  bill  which  has 
been  disallowed  by  the  county  accountant  without  entering  upon  the  minutes 
of  the  board  its  reason  for  approving  the  same  in  such  detail  as  may  show 
the  board's  reason  for  reversing  the  county  accountant's  disallowance.  No 
warrant  or  order,  except  a  warrant  or  order  for  payment  of  maturing  bonds, 
notes,  or  interest  coupons  thereto  appertaining,  shall  be  valid  unless  the 
same  shall  bear  the  signature  of  the  county  accountant  below  a  statement 
which  he  shall  cause  to  be  written,  printed,  or  typewritten  thereon  con- 
taining the  words:  "Provision  for  the  payment  of  this  warrant  (or  order) 
has  been  made  by  an  appropriation  duly  made  or  a  bond  or  note  duly  author- 
ized, as  required  by  the  'County  Fiscal  Control  Act.'  " 

Sec.  17.  Accounts  shall  be  kept  by  the  county  accountant  for  each  object 
of  appropriation,  which  objects  shall  be  classified  under  the  various  funds 
as  defined  in  section  two  of  this  act,  and  every  warrant  or  order  upon  the 
county  treasury  shall  state  specifically  against  which  of  such  funds  the 
w^arrant  or  order  is  drawn;  such  account  shall  show  in  detail  the  amount 
appropriated  thereto,  the  amount  drawn  thereupon,  the  unpaid  obligations 
chai'ged  against  it,  and  the  unencumbered  balance  to  the  credit  thereof. 

Sec.  18.  The  county  accountant  shall  furnish  bond  in  some  surety  com- 
pany authorized  to  do  business  in  North  Carolina,  the  amount  to  be  fixed 
by  the  board  of  commissioners  in  a  sum  not  less  than  five  thousand  dollars 
($5,000.00),  which  bond  shall  be  approved  by  the  board  of  county  commis- 

37 


sioners,  and  shall  be  conditioned  for  the  faithful  performance  of  his  duties' 
under  this  act. 

Sec.  19.  Every  public  officer  and  employee  whose  duty  it  is  to  collect  or 
receive  any  funds  or  money  belonging  to  any  county  or  subdivision  thereof 
shall  daily  deposit  the  same  with  the  county  treasurer  or  in  some  bank, 
banks,  or  trust  company  designated  by  the  board  of  commissioners,  in  the 
name  of  the  county  and  of  the  fund  to  which  it  is  applied,  and  shall  report 
the  same  daily  to  the  county  accountant  by  means  of  duplicate  deposit  ticket 
signed  by  the  depositary.  If  there  is  no  treasurer  or  designated  depositary 
in  the  county,  then  the  board  of  commissioners  may  allow  such  deposits' 
to  be  made  every  three  days  in  some  depository  outside  of  the  county.  If 
such  officer  or  employee  collects  or  receives  such  public  moneys  for  a  taxing 
district  of  which  he  is  not  an  officer  or  employee,  he  shall,  during  Saturday 
of  each  week,  pay  to  the  proper  officer  of  s'uch  district  the  amount  so  col- 
lected or  received  during  the  current  week,  and  take  receipt  therefor. 

The  board  of  commissioners  is  hereby  authorized  and  empowered  to  select 
and  designate  annually,  by  recorded  resolution,  some  bank  or  banks  or  trust 
company  in  this  State  as  an  official  depository  of  the  funds  of  the  county, 
and  the  county  commissioners  shall  require  of  such  depository  a  bond  in 
some  surety  company  authorized  to  do  business  in  North  Carolina  in  an 
amount  sufficient  to  protect  such  deposits,  but  in  no  event  not  less  than  the 
average  daily  bank  balance  of  the  county  for  the  preceding  year;  but  the 
board  may  at  any  time  require  an  additional  bond,  in  its  discretion. 

It  shall  be  the  duty  of  the  board  of  commissioners  to  provide  by  recorded 
resolution  for  interest  to  be  paid  on  public  deposits  at  a  rate  to  be  deter- 
mined by  the  board  of  commissioners.  It  shall  be  unlawful  for  any  public 
moneys  to  be  deposited  by  any  officer,  employee,  or  department,  in  any  place, 
bank,  or  trust  company  other  than  those  selected  and  designated  as  official 
depositories.  Any  person  or  corporation  violating  the  provisions  of  this 
section  or  aiding  or  abetting  in  such  violation  shall  be  guilty  of  a  mis- 
demeanor and  punished  by  fine  or  imprisonment,  or  both,  in  the  discretion 
of  the  court. 

Sec.  20.  If  a  county  accountant  shall  knowingly  certify  any  contract, 
agreement,  or  warrant  in  violation  of  the  requirements  of  this  act,  or  approve 
any  fraudulent,  erroneous,  or  otherwise  invalid  claim  or  bill,  or  make  any 
statement  required  by  this  act,  knowing  the  same  to  be  false,  or  shall  will- 
fully fail  to  perform  any  duties  imposed  upon  him  by  this  act,  he  shall  be 
guilty  of  a  misdemeanor  and  punishable  for  each  offense  by  a  fine  of  not 
less  than  fifty  dollars  ($50.00)  or  imprisonment  for  not  less  than  twenty 
(20)  days,  or  both  fine  and  imprisonment  in  the  discretion  of  the  court,  and 
shall  be  liable  on  his  bond  for  all  damages  caused  by  such  violation  or  failure. 

Sec.  21.  If  any  county  officer  or  head  of  a  department  or  other  official  or 
person  of  whom  duties  are  required  by  this  act  shall  willfully  violate  any 
part  of  this  act,  or  shall  willfully  fail  to  perform  any  such  duties,  he  shall 
be  liable  for  all  damages  caused  thereby. 

Sec.  22.  The  recovery  of  all  damages  allowed  by  the  act  may  be  made  in 
the  court  having  jurisdiction  of  the  suit  of  the  county,  any  subdivision 
thereof,  or  any  taxpayer  or  other  person  aggrieved. 


38 


Sec.  23.  It  shall  be  the  duty  of  the  chairman  of  the  board  of  county  com- 
missioners to  report  to  the  solicitor  of  the  district  within  which  the  county 
lies  all  facts  and  circumstances  showing  the  commission  of  any  offense  as 
defined  herein,  and  it  shall  be  the  duty  of  the  solicitor  to  prosecute. 

Sec.  24.  It  is  the  purpose  of  this  act  to  provide  a  uniform  system  for  all 
counties  of  the  State  by  which  the  fiscal  affairs  of  counties  and  subdivisions 
thereof  may  be  regulated,  to  the  end  that  accumulated  deficits  may  be  made 
up,  and  future  deficits  prevented,  either  under  the  provisions  of  this  act  or 
under  the  provisions  of  other  laws  authorizing  the  funding  of  debts  and 
deficits,  and  to  the  end  that  every  county  in  the  State  may  balance  its  budget 
and  carry  out  its  functions  without  incurring  deficits. 

Sec.  25.  All  laws  and  parts  of  laws,  whether  general,  local  or  special, 
which  are  in  confiict  with  this  act,  are  hereby  repealed.  Nothing  herein 
contained,  however,  shall  require  any  county  now  operating  under  a  budget 
system  provided  by  any  local  or  special  act  now  in  force  or  which  may  be 
passed  at  the  Regular  Session  of  the  General  Assembly  of  1927,  to  abandon 
any  such  operation  or  to  comply  with  this  act,  but  any  such  county  may, 
in  the  discretion  of  its  board  of  commissioners,  elect  to  conduct  its  pro- 
cedure under  any  one  or  more  sections  of  this  act  as  the  board  may  deem 
best.  All  such  counties  shall  nevertheless  be  subject  to  the  requirements 
of  certain  provisions  of  this  act,  which  are:  (a)  the  annual  publication  of 
financial  information,  substantially  as  required  by  section  11;  (6)  the  adop- 
tion of  an  appropriation  resolution  which  shall  appropriate  the  full  amount 
of  all  deficits  not  funded  and  the  full  amount  required  for  debt  service  as 
required  by  section  8;  (c)  the  annual  levy  of  taxes  sufficient  to  meet  all 
appropriations  and  the  probable  amount  of  uncollectible  taxes  computed  as 
required  by  section  12;  (d)  endorsement  by  some  one  county  officer,  who 
shall  either  be  the  county  accountant  or  an  officer  designated  for  that  pur- 
pose by  the  board,  of  all  contracts,  agreements,  requisitions,  warrants  and 
orders,  substantially  as  provided  by  sections  15  and  16;  (e)  compliance  with 
all  the  provisions'  of  section  19,  and  (/)  all  the  provisions  of  sections  20,  21, 
22,  and  23  as  to  penalties,  liability  for  damages  and  requirements  for  report- 
ing offenses  to  the  district  solicitor,  shall  apply  in  all  such  counties  so  far 
as  such  counties  are  herein  required  to  comply  with  this  act. 

Sec.  26.  If  any  part  of  this  act  shall  be  held  unconstitutional,  the  parts 
not  unconstitutional  shall  remain  in  force,  and  the  unconstitutional  part 
shall  be  regarded  as  exscinded. 

Sec.  27.     This  act  shall  be  in  force  from  and  after  its  ratification. 

Ratified  this  7th  day  of  March,  1927. 

1927,    c  — . 


AJf  ACT  TO  PROYIDE  FOR  THE  ISSUANCE  OF  BOjVDS  AND  IfOTES  OF 
COUNTIES,  AND  FOR  PROPERTY  TAXATION  FOR  THE  PAYMENT 
THEREOF,  WITH  INTEREST. 

The  General  Assembly  of  North  Carolina  do  enact: 

Section  1.     Short  title.    This  act  shall  be  known  and  may  be  cited  as  "The 
County  Finance  Act." 

39 


Sec.  2.  Meaning  of  terms.  In  tMs  act,  unless  the  context  otherwise  re- 
quires, the  words — 

"Governing  Body"  means  the  board  of  county  commissioners,  or  the  board 
or  body  in  which  the  general  legislative  powers  of  the  entire  county  are 
vested. 

"Clerk"  means  the  officer  acting  as  clerk  of  the  governing  body. 

"Necessary  Expenses"  means  the  necessary  expenses  referred  to  in  section 
seven  of  Article  Seven  of  the  Constitution  of  North  Carolina. 

"Published"  means  printed  in  a  newspaper  published  in  the  county,  if 
there  be  such  a  newspaper,  but  otherwise  means  posted  at  the  courthouse 
door  and  in  at  least  three  other  public  places  in  the  county. 

"Chief  Financial  officer"  means  the  county  accountant,  auditor,  or  other 
officer  designated  or  appointed  by  the  governing  body  to  supervise  the  fiscal 
affairs  of  the  county,  unless  such  other  officer  shall  be  designated  by  law. 

Sec.  3.  Application  and  constnictio-n  of  act.  This  act  shall  apply  to  all 
counties  in  the  State,  except  as  otherwise  provided  herein.  Every  provision 
of  this  act  shall  be  construed  as  being  qualified  by  constitutional  provisions 
whenever  such  construction  shall  be  necessary  in  order  to  sustain  the  con- 
stitutionality of  any  portion  of  this  act. 

Sec.  4.  Kevenue  anticipation  loans  for  ordinary  expenses.  Counties  may 
borrow  money  for  the  purpose  of  paying  appropriations  made  for  the  current 
fiscal  year  in  anticipation  of  the  collection  of  the  taxes  and  other  revenues 
of  such  fiscal  year,  payable  at  such  time  or  times,  not  later  than  thirty  days 
after  the  expiration  of  the  current  fiscal  year,  as  the  governing  board  may 
fix.  No  such  loan  shall  be  made  if  the  amount  thereof,  together  with  the 
amount  of  similar  previous  loans  remaining  unpaid,  shall  exceed  80  per  cent 
of  the  amount  of  uncollected  taxes  and  other  revenue  for  the  fiscal  year 
in  which  the  loan  is  made,  as  estimated  by  the  chief  financial  officer  and 
certified  in  writing  by  him  to  the  governing  body. 

Sec.  5.  Revenue  anticipation  loans  for  debt  service.  For  the  purpose  of 
paying  the  principal  or  interest  of  bonds  or  notes  due  or  to  become  due  within 
four  months,  and  not  otherwise  adequately  provided  for,  any  county  may 
borrow  money  in  anticipation  of  the  receipt  of  either  the  revenues  of  The 
fiscal  year  in  which  the  loan  is  made  or  the  revenues  of  the  next  succeeding 
fiscal  year,  and  such  loan  shall  be  payable  not  later  than  the  end  of  such 
next  succeeding  fiscal  year. 

Sec.  6.  iPfotes  evidencing'  revenue  anticipation  loans.  Negotiable  notes 
shall  be  issued  for  all  moneys  borrowed  under  the  two  preceding  sections, 
which  notes  may  be  renewed  from  time  to  time,  and  money  may  be  borrowed 
upon  new  notes  from  time  to  time  for  the  payment  of  any  indebtedness  evi- 
denced thereby;  but  all  such  notes  and  loans  shall  mature  within  the  time 
limited  by  said  two  sections  for  the  payment  of  the  original  loan.  No 
money  shall  be  borrowed  under  said  sections  at  a  rate  of  interest  exceeding 
the  maximum  rate  permitted  by  law.  If  such  notes  mature  not  more  than 
six  months  after  their  date,  they  may  be  disposed  of  either  by  public  or 
private  negotiations,  after  five  days  notice  has  been  given  in  some  newspaper 
having  a  general  circulation  in  the  county.  If  such  notes  mature  more  than 
six  months  after  their  date,  they  shall  not  be  disposed  of  except  in  accord- 
ance with  the  provisions  of  this  act  governing  the  disposal  of  bond  antici- 
pation notes  maturing  more  than  six  months  from  date.     All  notes  herefn 

40 


provided  for  shall  be  authorized  by  a  resolution  of  the  governing  body, 
which  shall  fix  the  actual  or  maximum  face  amount  of  the  notes  and  the 
actual  or  maximum  rate  of  interest  to  be  paid  upon  the  amount  borrowed. 
The  governing  body  may  delegate  to  any  officer  the  power  to  fix  such  face 
amount  and  rate  of  interest  within  the  limitations  prescribed  by  such  resolu- 
tion, and  the  power  to  dispose  of  such  notes,  which  shall  be  executed  under 
the  seal  of  the  county  by  the  chairman  and  clerk  of  the  board,  or  by  any 
two  officers  designated  by  the  board  for  that  purpose,  and  any  interest 
coupons  thereto  attached  shall  be  signed  with  the  manual  or  facsimile  signa- 
ture of  said  clerk  or  of  any  other  officer  designated  by  the  board  for  that 
purpose. 

Sec.  7.  Certification  of  revenue  auticipation  notes.  No  revenue  anticipa- 
tion notes  shall  be  valid  unless  there  shall  be  written  or  printed  on  the  face 
or  the  reverse  thereof  a  statement  signed  by  the  chief  financial  officer  of  the 
county  in  the  words:  "This  note  and  all  other  revenue  anticipation  notes  of 
the  county  amount  to  less  than  80  per  cent  of  the  amount  of  uncollected 
taxes  and  other  revenue  for  the  current  year":  Provided,  however,  that  if 
such  notes  are  issued  under  the  authority  given  by  section  five  of  this  act, 
said  statement  may  be  either  in  said  words  or  in  the  words,  "This  note  is 
issued  under  section  five  of  the  County  Finance  Act  for  the  payment  of 
principal  or  interest  of  bonds  or  notes." 

Sec.  8.    Purposes  for  which  bonds  may  be  issued  and  taxes  levied.    The 

special  approval  of  the  General  Assembly  is  hereby  given  to  the  issuance 
by  counties  of  bonds  and  notes  for  the  special  purposes  named  in  this  sec- 
tion, and  to  the  levy  of  property  taxes  for  the  payment  of  such  bonds  and 
notes  and  interest  thereon.  Accordingly,  authority  is  hereby  given  to  all 
counties  in  the  State,  under  the  terms  and  conditions  herein  described,  to 
issue  bonds  and  notes,  and  to  levy  property  taxes  for  the  payment  of  the 
same,  with  interest  thereon,  for  the  following  purposes,  including  therein 
purchase  of  the  necessary  land  and,  in  the  case  of  buildings,  the  necessary 
equipment. 

(a)  Erection  and  purchase  of  schoolhouses. 

(b)  Highway  construction  and  reconstruction,  including  bridges  and 
culverts.  '    iit  -  I'lJ^ 

(c)  Bridge  construction. 

(d)  Erection  and  purchase  of  courthouse  and  jails,  including  a  public 
auditorium  within  and  as  a  part  of  a  courthouse. 

(e)  Erection  and  purchase  of  county  homes  for  the  indigent  and  infirm. 

(f)  Erection  and  purchase  of  hospitals. 

(g)  Erection  and  purchase  of  public  auditoriums. 

(h)  Elimination  of  grade  crossings  over  railroads  and  interurban  rail- 
ways, including  approaches  and  damages,  when  not  less  than  one-half  of  the 
cost  shall  be  payable  to  the  county  at  one  time,  or  from  time  to  time  under 
contract  made  with  a  railroad  or  interurban  railway  company,  the  bonds 
herein  authorized  to  be  for  the  entire  cost  or  any  portion  thereof. 

(i)  Acquisition  and  improvement  of  lands  for  public  parks  and  play- 
grounds. 

(j)  Funding  or  refunding  of  valid  indebtedness  incurred  before  July 
first,  one  thousand  nine  hundred  and  twenty-seven,  if  such  indebtedness  be 
payable  at  the  time  of  the  passage  of  the  order  authorizing  the  bonds  or  be 

41 


payable  within  one  year  thereafter,  or,  although  payable  more  than  one 
year  thereafter,  is  to  be  canceled  prior  to  its  maturity  and  simultaneously 
with  the  issuance  of  the  funding  or  refunding  bonds,  and  all  debt  not  evi- 
denced by  bonds  which  was  created  for  necessary  expenses  of  any  county 
and  which  remains  outstanding  at  the  ratification  of  this  act  is  hereby 
validated. 

(k)  A  portion  to  be  determined  by  the  governing  body  of  the  cost  of  con- 
struction of  bridges  at  county  boundaries,  when  an  adjoining  county  or 
municipality,  within  or  without  the  State,  shall  have  agreed  to  pay  the  re- 
maining cost  of  construction. 

(1)  A  portion  to  be  determined  by  the  governing  body  of  the  cost  of 
public  buildings  constructed  or  acquired  in  order  that  a  part  of  such  build- 
ings may  be  used  for  a  purpose  hereinabove  expressed  when  a  municipality 
within  the  county  shall  agree  to  pay  the  remaining  cost. 

Sec.  9.  Order  of  gOTerning-  body  required.  Bonds  of  a  county  shall  be 
authorized  by  an  order  of  the  governing  body,  the  term  "order"  being  here 
used  to  indicate  the  order,  resolution,  or  measure  which  declares  that  bonds 
shall  be  issued,  in  order  to  differentiate  the  same  from  such  subsequent 
resolution  as  may  be  passed  in  respect  of  details  which  such  order  is  not 
required  to  contain.     Such  order  shall  state: 

(a)  In  brief  and  general  terms,  the  purpose  for  which  the  bonds  are  to 
be  issued,  but  not  more  than  one  purpose  of  issue  shall  be  stated,  the  pur- 
poses set  forth  in  any  one  subsection  of  section  eight  of  this  act  to  be 
deemed  as  one  purpose; 

(b)  The  maximum  aggregate  principal  amount  of  the  bonds; 

(c)  That  a  tax  sufficient  to  pay  the  principal  and  interest  of  the  bonds 
when  due  shall  be  annually  levied  and  collected; 

(d)  That  a  statement  of  the  county  debt  has  been  filed  with  the  clerk 
and  is  open  to  public  inspection; 

(e)  A  clause  stating  the  conditions  upon  which  the  order  will  become 
effective,  and  the  same  shall  become  effective  in  accordance  with  such  clauso, 
which  clause  shall  be  as  follows: 

(1)  If  the  bonds  are  funding  or  refunding  bonds,  that  the  order  shall 
take  effect  upon  its  passage,  and  shall  not  be  submitted  to  the  voters;    or 

(2)  If  the  bonds  are  for  a  purpose  other  than  the  payment  of  necessary 
expenses,  or  if  the  governing  body,  although  not  required  to  obtain  the 
assent  of  the  voters  before  issuing  the  bonds,  deems  it  advisable  to  obtain 
such  assent,  that  the  order  shall  take  effect  when  approved  by  the  voters 
of  the  county  at  an  election  as  provided  in  this  act;   or 

(3)  In  any  other  case,  that  the  order  shall  take  effect  thirty  days  after 
the  first  publication  thereof  after  final  passage,  unless  in  the  meantime  a 
petition  for  its  submission  to  the  voters  is  filed  under  this  act,  and  that  in 
such  event  it  shall  take  effect  when  approved  by  the  voters  of  the  county 
at  an  election  as  provided  in  this  act. 

Sec.  10.  Order  need  not  speeiiy  details  of  purpose.  In  stating  the  pur- 
pose of  a  bond  issue,  an  order  need  not  specify  the  locatfon  of  any  improve- 
ment or  property,  or  the  material  of  construction. 

Sec.  11.  Maturities  of  Bonds.  All  bonds  shall  mature  in  annual  series  as 
hereinafter  provided,  and  no  funding  or  refunding  bonds  shall  mature  after 
the  expiration  of  the  period  herein  fixed  for  such  bonds,  respectively;   and 

42 


no  other  bonds  shall  mature  after  the  expiration  of  the  period  estimatefl 
by  the  governing  body  as  the  life  of  the  improvement  for  v^^hich  the  bonds 
are  issued,  each  such  period  to  be  computed  from  a  day  not  later  than  one 
year  after  the  passage  of  the  order.  Such  periods  shall  not  exceed  the  fol- 
lowing for  the  respective  classes  of  bonds: 

(a)  Funding  bonds,  fifteen  years. 

(b)  Refunding  bonds,  twenty  years. 

(c)  Bridge  bonds  (including  retaining  walls  and  approaches),  forty 
years,  unless  constructed  of  wood  and  in  that  case,  ten  years. 

(d)  Elimination  of  grade  crossings,  thirty  years. 

(e)  Lands  for  public  parks  and  playgrounds,  including  improvements, 
buildings,  and  equipment,  forty  years. 

(f)  Highway  construction  or  reconstruction,  including  bridges  and  cul- 
verts, if  the  surface — 

(1)  Is  constructed  of  sand  and  gravel,  five  years; 

(2)  Is  of  waterbound  macadam  or  penetration  process,  ten  years; 

(3)  Is  of  brick,  blocks,  sheet  asphalt,  bitulithic  or  bituminous  concrete, 
laid  on  a  solid  foundation,  or  is  of  concrete,  twenty  years. 

(g)  If,  in  the  order  of  subsequent  resolution,  the  governing  body  should 
be  unwilling  to  provide  that  the  surface  of  highways  to  be  constructed  or 
reconstructed  with  the  proceeds  of  bonds  shall  have  any  surface  describecl 
above,  it  shall  be  lawful  to  provide  for  a  different  surfacing  if  the  State 
Highway  Commission  or  the  chairman  thereof  shall  certify,  and  if  an  ordor 
or  resolution  of  the  governing  body  shall  recite  such  certification  (which 
recital  shall  be  conclusive  for  the  purpose  of  this  act)  that  the  surfacing 
so  provided  is  believed  to  be  of  at  least  equal  durability  with  the  surfacing 
described  in  one  or  the  other  of  the  three  classes  of  surfacing  above  de- 
scribed, and  in  that  event  the  bonds  shall  not  mature  later  than  fhe  period 
hereinabove  provided  for  such  similar  surfacing. 

(h)     Public  buildings,  if  they  are — 

(1)  Of  fireproof  construction,  that  is,  a  building  the  walls  of  which  are 
constructed  of  brick,  stone,  iron  or  other  hard,  incombustible  materials,  and 
in  which  there  are  no  wood  beams  or  lintels,  and  in  which  the  floors,  roofs, 
stair  halls,  and  public  halls  are  built  entirely  of  brick,  stone,  iron  or  other 
hard,  incombustible  materials,  and  in  which  no  woodwork  or  other  in- 
flammable materials  are  used  in  any  of  the  partitions,  flooring,  or  ceiling 
(but  the  building  shall  be  deemed  to  be  of  fireproof  construction,  notwith- 
standing that  elsewhere  than  in  the  stair  halls  and  entrance  halls  there  is 
wooden  flooring  supported  by  wooden  sleepers  on  top  of  the  fireproof  floor, 
and  that  it  contains  wooden  handrails  and  treads,  made  of  hardv/ood,  not 
less  than  two  inches  thick),  forty  years; 

(2)  Of  non-fireproof  construction,  that  is,  a  building  the  outer  walls  of 
which  are  constructed  of  brick,  stone,  iron  or  other  hard,  incombustible 
materials,  but  which  in  any  other  respect  differs  from  a  fireproof  buITding 
as  defined  in  this  section,  thirty  years; 

(3)  Of  other  construction,  twenty  years. 

Sec.  12.  Consolidated  Ibond  issues.  It  shall  be  lawful  to  consolidate  into 
one  issue  bonds  authorized  by  two  or  more  orders  for  different  purposes. 
In  which  event  the  bonds  of  such  consolidated  issiie  shall  mature  within 
the   average   of   the  periods   estimated   as   the   life   of  the   several   improve- 


43 


nients,  taking  into  consideration  the  amount  of  bonds  to  be  issued  on  account 
of  each  item  for  which  a  period  shall  be  estimated. 

Sec.  13.  Sworn  statement  of  debt,  before  authorization  of  bonds  for  school 
purposes.  After  the  introduction,  and  at  least  ten  days  before  the  final  pas- 
sage of  an  order  for  the  issuance  of  bonds  for  school  purposes,  an  officer 
designated  by  the  governing  body  for  that  purpose  shall  file  with  the  clerk 
a  statement  of  debt  incurred  and  to  be  incurred  for  school  purposes  under 
orders  either  introduced  or  passed,  whether  evidenced  by  bonds,  notes,  or 
otherwise,  and  whether  incurred  by  original  creation  of  the  debt  or  by 
assumption  of  debt,  including  debt  incurred  by  the  county  board  of  educa- 
tion, and  including  debt  to  the  State  or  to  any  department  thereof,  but  not 
including  obligations  incurred  to  meet  appropriations  in  anticipation  of 
revenues  to  an  amount  not  exceeding  the  amount  of  the  last  preceding  tax 
levy  for  school  purposes,  nor  including  debt  incurred  in  anticipation  of  the 
sale  of  any  kind  of  bonds  except  funding  and  refunding  bonds,  which  state- 
ment shall  show  the  following: 

(a)  The  assessed  valuation  of  property  as  last  fixed  for  county  taxation. 

(b)  Outstanding  school  debt. 

(c)  Bonded  school  debt  to  be  incurred  under  orders  either  passed  or  in- 
troduced. 

(d)  The  sum  of  items  "b"  and  "c." 

(e)  School  sinking  funds,  being  money  or  investments  thereof  pledged 
and  held  for  the  payment  of  principal  of  outstanding  school  debt. 

(f)  School  credits,  being  principal  sums  owing  to  the  county  from  school 
districts  which  are  pledged  to  and  when  collected  will  be  used  in  the  retire- 
ment of  outstanding  school  debt. 

(g)  Amount  of  unissued  funding  and  refunding  school  bonds  included  in 
gross  debt. 

(h)  The  sum  of  items  "e"  and  "f"  and  "g." 

(i)  Net  school  debt,  being  the  sum  by  which  item  "d"  exceeds  item  "h." 

(j)  The  percentage  that  the  net  school  debt  bears  to  said  assessed  valu- 
ation. 

Sec.  14.     Sworn  statement  of  debt  before  authorization  of  bonds  for  other 

than  school  purposes.  After  the  introduction,  and  at  least  ten  days  before 
the  final  passage  of  an  order  for  the  issuance  of  bonds  for  other  than  school 
purposes,  an  ofRcer  designated  by  the  governing  body  for  that  purpose  shall 
file  with  the  clerk  a  statement  of  debt  incurred  and  to  be  incurred  for  other 
than  school  purposes  under  orders  either  introduced  or  passed,  whether 
evidenced  by  bonds,  notes,  or  otherwise,  and  whether  incurred  by  original 
creation  of  the  debt  or  by  assumption  of  the  debt,  including  debt  to  the 
State  or  any  department  thereof,  but  not  including  obligations  incurred  to 
meet  appropriations  in  anticipation  of  revenues  to  an  amount  not  exceeding 
the  amount  of  the  last  preceding  tax  levy  for  other  than  school  purposes,  or 
including  debt  incurred  in  anticipation  of  the  sale  of  any  kind  of  bonds 
except  funding  and  refunding  bonds,  which  statement  shall  show  the  fol- 
lowing: 

(a)  The  assessed  valuation  of  property  as  last  fixed  for  county  taxation. 

(b)  Outstanding  debt  for  other  than  school  purposes. 

(c)  Bonded  debt  to  be  incurred  for  other  than  school  purposes  under 
orders  either  passed  or  introduced. 

44 


(d)  The  sum  of  items  "b"  and  "c." 

(e)  Sinking  fund  (except  school  sinking  fund),  being  money  or  invest- 
ments thereof  pledged  and  held  for  the  payment  of  principal  of  debt  out- 
standing for  other  than  school  purposes. 

(f)  Moneys  payable  to  the  county  by  a  railroad  or  interurban  railway 
company,  under  contract,  as  all  or  part  of  the  cost  of  grade  crossing  elimi- 
nation, if  such  moneys  are  pledged  to  and  when  collected  will  be  used  in  the 
retirement  of  outstanding  debt  for  other  than  school  purposes. 

(g)  Amount  of  unissued  funding  and  refunding  bonds  not  for  school  pur- 
poses included  in  gross  debt. 

(h)     The  sum  of  items  "e,"  "f,"  and  "g." 

(i)  Net  debt  for  other  than  school  purposes,  being  the  sum  by  which 
item  "e"  exceeds  item  "h." 

(j)  The  percentage  that  the  net  debt  for  other  than  school  purposes  bears 
to  said  assessed  valuation. 

Sec.  15.  Financial  statement  filed  for  inspection.  The  sworn  statement 
of  debt  shall  remain  on  file  with  the  clerk  and  be  open  to  public  inspection. 
In  any  action  or  proceeding  in  any  court  involving  the  validity  of  bonds, 
said  statement  shall  be  deemed  to  be  true  and  to  comply  with  the  provisions 
of  this  act,  unless  it  appears,  in  an  action  or  proceeding  commenced  within 
the  time  limited  by  this  act  for  actions  to  set  aside  bond  orders:  first,  that 
the  representations  contained  therein  could  not  by  any  reasonable  method 
of  computation  be  true;  or,  second,  that  a  true  statement  would  show  that 
the  order  authorizing  the  bonds  could  not  be  passed. 

Sec.  16.  Publication  of  bond  order.  As  soon  as  possible  after  the  intro- 
duction of  the  order  and  the  filing  of  the  financial  statement  hereinabove 
required,  the  clerk  shall  publish  the  order  as  introduced.  Before  publishing 
the  same,  he  shall  fix  an  hour  and  a  day  for  a  public  hearing  upon  the  order 
unless  the  governing  body  shall  itself  have  fixed  such  hour  and  day.  The 
hour  and  day,  if  fixed  by  the  clerk,  shall  be  10  o'clock  a.m.  of  the  first 
Monday  of  the  following  month,  if  ten  days  shall  elapse  between  such  publi- 
cation and  the  day  so  fixed,  but  otherwise  shall  be  10  o'clock  a.m.  of  the 
first  Monday  of  the  next  succeeding  month.  In  connection  with  the  publi- 
cation of  the  order,  and  immediately  below  the  same,  the  clerk  shall  publish 
a  statement  signed  by  him,  with  blanks  properly  filled  in  substantially  the 
following  form: 

The  foregoing  order  has  been  introduced  and  a  sworn  statement  has  been 
filed  under  the  County  Finance  Act,  showing  the  assessed  valuation  of  the 

county  to  be  $ ,  and  the  net  debt  for  school  purposes  (substitute 

net  debt  for  other  than  school  purposes  if  the  proposed  bonds  are  for  other 

than  school  purposes),  including  the  proposed  bonds,  to  be  $ 

A  tax  will  be  levied  for  the  payment  of  the  proposed  bonds  and  interest,  if 
the  same  shall  be  issued.  Any  citizen  or  taxpayer  may  protest  against  the 
issuance  of  such  bonds  at  a  meeting  of  the  board  of  county  commissioners 

to  be  held  at  o'clock  M ,  19 ,  or  an  adjournment 

thereof. 

Clerk  of  Board  of  Commissioners. 

Sec.  17.  Hearing;  passage  of  order;  debt  limitations.  On  the  day  so 
fixed  for  the  public  hearing,  but  not  earlier  than  ten  days  after  the  first 

45 


publication  of  the  order,  the  governing  body  shall  hear  any  and  all  citizens 
and  taxpayers  who  may  desire  to  protest  against  the  issuance  of  the  bonds, 
but  such  hearing  may  be  adjourned  from  time  to  time.  After  such  hearing, 
the  governing  body  may  pass  the  order  in  the  form  of  its  introduction,  or 
in  an  amended  form,  but  the  amount  of  bonds  to  be  issued  shall  not  be 
increased  by  such  amendment,  nor  the  purpose  of  issuance  substantially 
changed  without  due  notice  and  hearing  as  above  required:  ProvuLed,  how- 
ever, that  no  order  for  the  issuance  of  school  bonds  shall  be  passed  unless 
it  appears  from  said  sworn  statements  that  the  net  school  indebtedness 
does  not  exceed  five  per  cent  of  said  assessed  valuation,  unless  the  bonds 
to  be  issued  are  funding  or  refunding  bonds;  and  no  order  shall  be  passed 
for  the  issuance  of  bonds  other  than  school  bonds  unless  it  appears  from 
said  sworn  statement  that  the  net  indebtedness  for  other  than  school  pur- 
poses does  not  exceed  five  per  cent  of  said  assessed  valuation,  unless  the 
bonds  to  be  issued  are  funding  or  refunding  bonds:  Provided,  however,  that 
if  the  net  school  debt  of  any  county  shall,  on  the  day  this  act  is  ratified, 
be  in  excess  of  four-fifths  of  the  limitation  above  fixed  therefor,  such  order 
for  the  issuance  of  school  bonds  may  be  passed,  if  the  net  debt  shall  not  be 
increased  thereby  more  than  two  per  cent  of  such  assessed  valuation;  and 
that  if  the  net  debt  of  any  county  for  other  than  school  purposes  shall,  on 
the  day  this  act  is  ratified,  be  in  excess  of  the  four-fifths  of  the  limitations 
above  fixed  therefor,  such  order  may  be  passed  if  the  net  debt  for  other 
than  school  purposes  shall  not  be  increased  thereby  more  than  two  per  cent 
of  such  assessed  valuation:  Provided,  further,  that  if  any  county  shall  assume 
all  outstanding  indebtedness  for  school  purposes  of  every  city,  town,  school 
district,  school  taxing  district,  township  or  other  political  subdivision 
therein,  the  limit  of  the  net  debt  of  such  county  for  school  purposes,  includ- 
ing the  debt  so  assumed,  shall  be  eight  per  cent  (8%),  and  the  privilege 
of  creating  or  assuming  an  additional  gross  debt  of  two  per  cent  '(2%) 
under  certain  cimcumstances  shall  not  be  allowed  such  county. 

Sec.  18.  Material  of  construction  and  other  details.  The  statements  as  to 
kind  and  material  of  construction,  so  far  as  the  same  constitute  condi- 
tions upon  which  maturities  of  bonds  are  to  be  determined  under  this  act, 
as  well  as  all  details  of  bonds  not  required  to  be  set  forth  in  the  order,  may 
be  set  forth  in  resolution  or  resolutions  to  be  passed  on  or  after  the  passage 
of  the  order  and  before  the  issuance  of  the  bonds. 

Sec.  19.  Publication  of  bond  order.  A  bond  order  after  final  passage 
thereof  shall  be  published  once  in  each,  of  two  successive  weeks  after  its 
final  passage.  A  notice  substantially  in  the  following  form  (the  blanks  being 
first  properly  filled  in),  with  the  printed  or  written  signature  of  the  clerk  ap- 
pended thereto,  shall  be  published  with  the  order: 

The  foregoing  order  was  finally  passed  on  the  day  of  , 

19 ,  and  was  first  published   on  the  day  of  ,   19 

Any  action  or  proceeding  questioning  the  validity  of  said  order  must  be 
commenced  within  thirty  days  after  its  first  publication. 


Clerk. 

Sec.  20.  Limitation  of  action  to  set  aside  order.  Any  action  or  proceeding 
in  any  court  to  set  aside  a  bond  order  or  to  obtain  any  other  relief,  upon  the 
ground  that  the  order  is  invalid,  must  be  commenced  within  thirty  days 

46 


after  the  first  publication  of  the  notice  aforesaid  and  the  order  or  supposed 
order  referred  to  in  the  notice.  After  the  expiration  of  such  period  of  limi- 
tations, no  right  of  action  or  defense  upon  the  validity  of  the  order  shall 
be  asserted,  nor  shall  the  validity  of  the  order  be  open  to  question  in  any 
court  upon  any  ground  whatever,  except  in  an  action  or  proceeding  com- 
menced within  such  period. 

Sec.  21.  Peiition  for  referendum  of  bond  order,  A  petition  demanding 
that  a  bond  order  be  submitted  to  the  voters  may  be  filed  with  the  clerk 
within  thirty  days  after  the  first  publication  of  the  order.  The  petition  shall 
be  in  writing  and  signed  by  voters  of  the  county  equal  in  number  to  at 
last  fifteen  per  centum  of  the  total  number  of  votes  cast  at  the  last  preced- 
ing election  for  the  oflBce  of  Governor.  The  residence  address  of  each  signer 
shall  be  written  after  his  signature.  The  petition  need  not  contain  the  text 
of  the  order  to  which  it  refers.  The  petition  need  not  be  all  on  one  sheet, 
and  if  on  more  than  one  sheet,  it  shall  be  verified  as  to  each  sheet.  The 
clerk  shall  investigate  the  sufficiency  of  the  petition  apd  present  it  to  the 
governing  body  with  a  certificate  stating  the  result  of  his  investigation.  The 
governing  body,  after  hearing  any  taxpayer  who  may  request  to  be  heard, 
shall  thereupon  determine  the  sufficiency  of  the  petition,  and  the  determina- 
tion of  the  governing  body  shall  be  conclusive. 

Sec.  22.  What  majority  required.  If  a  bond  order  provides  for  the  issu- 
ance of  bonds  for  a  purpose  other  than  the  payment  of  necessary  expenses 
of  the  county,  the  approval  of  the  qualified  voters  of  the  county,  as  required 
by  the  Constitution  of  North  Carolina,  shall  be  necessary  In  order  to  make 
the  order  operative.  If,  however,  the  bonds  are  to  be  issued  for  necessary 
expenses,  the  affirmative  vote  of  the  majority  of  the  voters  voting  on  the 
bond  order  shall  be  sufficient  to  make  it  operative,  in  all  cases  where  the 
order  is  required  by  this  act  to  be  submitted  to  the  voters. 

Sec.  23.  When  election  held.  Whenever  the  taking  effect  of  an  order 
authorizing  the  issuance  of  bonds  is  dependent  upon  the  approval  of  the 
order  by  the  voters  of  a  county,  the  governing  body  may  submit  the  order 
to  the  voters  at  an  election  to  be  held  not  more  than  one  year'  after  the 
passage  of  the  order.  The  governing  body  may  call  a  special  election  for 
that  purpose,  or  may  submit  the  order  to  the  voters  at  the  regular  election 
for  county  oflicers  next  succeeding  the  passage  of  the  order,  but  no  such 
special  election  shall  be  held  within  one  month  before  or  after  a  regular 
election  for  county  officers.  Several  orders  or  other  matters  may  be  voted 
upon  at  the  same  election. 

Sec.  24.  New  registration.  The  governing  body  of  the  county  in  which 
such  election  is  held  may  in  their  discretion  order  a  new  registration  of  the 
voters  for  such  election.  The  books  for  such  new  registration  shall  remain 
open  in  each  precinct  from  9  a.m.  to  6  p.m.  on  each  day,  except  Sundays 
and  holidays  for  three  weeks,  beginning  on  a  Saturday  morning  and  ending 
on  the  second  Saturday  evening  before  the  election.  A  registrar  and  two 
judges  of  election  shall  be  appointed  by  the  governing  body  for  each  pre- 
cinct: Provided,  that  the  books  shall  be  open  at  the  polling  places  on  each 
Saturday  during  the  registration  period.  Sufficient  notice  shall  be  deemed 
to  have  been  given  of  such  new  registration  and  of  the  appointment  of  the 
election  officers  if  a  notice  thereof  be  published  at  least  thirty  (30)  days 
before  the  closing  of  the  registration  books,  stating  the  hours  and  days  for 

47 


registration.  It  shall  not  be  necessary  to  specify  in  said  notice  the  places 
for  registration.  In  case  any  registrar  shall  fail  or  refuse  for  any  cause  to 
perform  his  duties,  it  shall  be  lawful  for  the  clerk  to  appoint  another  person 
to  perform  such  duties,  and  no  notice  of  such  appointment  shall  be  necessary. 

Sec.  25.  JVotice  of  election.  A  notice  of  the  election  shall  be  deemed  suffi- 
ciently published  if  published  once  not  later  than  thirty  (30)  days  before 
the  election,  and  thereafter  twice  before  the  election,  at  interv&ls  of  at  least 
one  week  between  publications.  Such  notice  shall  state  the  date  of  the  elec- 
tion, the  maximum  amount  of  the  proposed  bonds  and  the  purpose  thereof, 
and  the  fact  that  tax  will  be  levied  for  the  payment  thereof.  The  notice 
shall  state  the  places  at  which  the  election  will  be  held,  but  without  enumer- 
ation thereof  may  state  that  the  election  will  be  held  at  the  same  places  at 
which  the  last  preceding  election  was  held  for  members  of  the  General 
Assembly,  with  such  changes  as  may  have  been  ordered  by  the  governing 
body. 

Sec.  26.  Ballots.  The  form  of  the  question  as  stated  on  the  ballot  or 
ballots   shall   be   in   substantially   the   words:      "For   the   order    authorizing 

$ bonds  (briefly  stating  the  purpose)  and  a  tax  therefor,"  and 

"Against    the    order    authorizing    $ bonds    (briefly    stating   the 

purpose)  and  a  tax  therefor."  Such  affirmative  and  negative  forms  may 
be  printed  upon  separate  ballots  or  both  thereof  may  be  printed  on  one 
ballot,  containing  squares  opposite  the  affirmative  and  the  negative  forms, 
in  one  of  which  squares  the  voter  may  make  a  mark  (X).  Ballots  so  pre- 
pared shall  be  deemed  sufficient,  but  the  requirements  of  this  section  are 
not  mandatory. 

Sec.  27.  Returns  canvassed.  The  officers  appointed  to  hold  the  election, 
in  making  return  of  the  result  thereof,  shall  incorporate  therein  not  only 
the  number  of  votes  cast  for  and  against  each  order  submitted,  but  also 
the  number  of  voters  registered  and  qualified  to  vote  in  the  election.  The 
governing  body  shall  canvass  the  returns,  and  shall  include  in  their  canvass 
the  votes  cast  and  the  number  of  voters  registered  and  qualified  to  vote  in 
the  election,  and  shall  determine  and  declare  the  result  of  the  elction. 

Sec.  28.  Application  of  otlier  laws.  Except  as  herein  otherwise  provided, 
the  registration  and  election  shall  be  conducted  in  accordance  with  the  laws 
then  governing  elections  for  members  of  the  General  Assembly  in  said 
county,  and  governing  the  registration  of  electors  for  such  elections,  and  the 
provisions  of  the  Australian  Ballot  Law  shall  not  apply  to  registrations  and 
elections  under  this  act. 

Sec.  29.  Statement  of  result.  The  governing  body  shall  prepare  a  state- 
ment showing  the  number  of  votes  cast  for  and  against  each  order  submitted, 
and  the  number  of  voters  ciualified  to  vote  in  the  election,  and  declaring 
the  result  of  the  election,  which  statement  shall  be  signed  by  a  majority 
of  the  members  of  the  governing  body  and  delivered  to  the  clerk,  who 
shall  record  it  in  the  minutes  of  the  governing  body,  and  file  the  original  in 
his  office  and  publish  it  once. 

Sec.  30.  Limitation  as  to  actions  upon  elections.  No  right  of  action  or 
defense  founded  upon  the  invalidity  of  the  election  shall  be  asserted  nor 
shall  the  validity  of  the  election  be  open  to  question  in  any  court  upon 
any  ground  whatever,  except  in  an  action  or  proceeding  commenced  within 

48 


thirty  days  after  the  publication   of  such  statement   of   result  as   provided 
in  section  29  hereof. 

Sec.  31.  Preparation  for  issuing  bonds.  At  any  time  after  the  final  pas- 
sage of  a  bond  order  all  steps  preliminary  to  the  actual  issuance  of  bonds 
under  the  order  may  be  taken,  but  the  bonds  shall  not  be  actually  issued 
unless  and  until  the  order  takes  effect. 

Sec.  32.  Within  what  time  bonds  issued.  After  a  bond  order  takes  effect, 
bonds  may  be  issued  in  conformity  with  its  provisions  at  any  time  within 
three  years  after  the  order  takes  effect,  unless  the  order  shall  have  been 
repealed,  which  repeal  is  permitted  (without  the  privilege  of  referendum 
upon  the  question  of  repeal)  unless  notes  issued  in  anticipation  of  the  pro- 
ceeds of  the  bonds  shall  be  outstanding. 

Sec.  33.  Bonded  debt  payable  in  Installments.  Each  bond  issue  made 
under  this  act  shall  mature  in  annual  installments  or  series,  the  first  of 
which,  if  funding  bonds,  shall  be  made  payable  not  more  than  two  years, 
and  if  not  funding  bonds,  not  more  than  three  years,  after  the  date  of  the 
first  issued  bonds  of  such  issue,  and  the  last  within  the  period  prescribed 
by  section  11  of  this  act  for  bonds  of  the  class  issued.  No  such  installment 
or  series  shall  be  more  than  two  and  one-half  times  as  great  in  amount  as 
the  smallest  prior  installment  or  series  of  the  same  bond  issue.  If  all  the 
bonds  of  an  issue  are  not  issued  at  the  same  time,  the  bonds  at  any  one 
time  outstanding  shall  mature  as  aforesaid. 

Sec.  34.  Medium  and  place  of  paj'ment.  The  bonds  may  be  made  payable 
in  such  kind  of  money  and  at  such  place  or  places,  within  or  without  the 
State  of  North  Carolina,  as  the  governing  body  may  by  resolution  provide. 

Sec.  35.  Formal  execution  of  bonds.  The  bonds  shall  be  issued  in  such 
forms  as  the  officer  who  executes  them  shall  adopt,  except  as  otherwise 
provided  by  the  governing  body.  They  shall  be  signed  by  two  or  more 
officers  designated  by  the  governing  body,  or  if  the  governing  body  makes 
no  such  designation,  then  by  the  chairman  of  the  governing  body  and  by 
the  clerk,  and  the  corporate  seal  of  county  or  of  the  governing  body  shall 
be  affixed  to  the  bonds.  The  bonds  may  have  coupons  attached  for  the 
interest  to  be  paid  thereon,  which  coupons  shall  bear  a  facsimile  signature 
of  the  clerk  in  office  at  the  date  of  the  bonds  or  at  the  date  of  delivery  thereof. 
The  delivery  of  bonds  so  executed  shall  be  valid,  notwithstanding  any 
change  in  officers  or  in  the  seal  of  the  county  occurring  after  the  signing 
and  sealing  of  the  bonds. 

Sec.  36.    Registration  and  transfer  of  bonds. 

(a)  Bonds  lyayame  to  'bearer.  Bonds  issued  under  this  act  shall  be  pay- 
able to  the  bearer  unless  they  are  registered  as  provided  in  this  section, 
and  each  coupon  appertaining  to  a  bond  shall  be  payable  to  the  bearer  of 
the  coupon. 

(b)  Registration  and  effect.  A  county  may  keep  in  the  office  of  a  county 
officer  to  be  designated  by  the  governing  body,  or  in  the  office  of  a  bank  or 
trust  company  appointed  by  the  governing  body  as  bond  registrar,  a  register 
or  registers  for  the  registration  and  transfer  of  its  bonds,  in  which  it  may 
register  any  bond  at  the  time  of  its  issue  or,  at  the  request  of  the  holder, 
thereafter.  After  such  registration,  the  principal  and  interest  of  the  bond 
shall  be  payable  to  the  person  in  whose  name  it  is  registered  except  in  the 

49 


case  of  a  coupon  bond  registered  as  to  principal  only,  in  which  case  the 
principal  shall  he  payable  to  such  person,  unless  the  bond  shall  be  dis- 
charged from  registry  by  being  registered  as  payable  to  bearer.  After 
registration,  a  bond  may  be  transferred  on  such  register  by  the  registered 
owner  in  person  or  by  attorney,  upon  presentation  to  the  bond  registrar, 
accompanied  by  delivery  of  a  written  instrument  of  transfer  in  a  form 
approved  by  the  bond  registrar,  executed  by  the  registered  owner. 

(c)  Registration  and  transfer  noted  on  bond.  Upon  the  registration  or 
transfer  of  a  bond  as  aforesaid,  the  bond  registrar  shall  note  such  registra- 
tion or  transfer  on  the  back  of  the  bond.  Upon  the  registration  of  a  coupon 
bond,  as  to  both  principal  and  interest,  he  shall  also  cut  off  and  cancel  the 
coupons,  and  endorse  upon  the  back  of  a  bond  a  statement  that  such  coupons 
have  been  canceled. 

(d)  Agreement  for  registration.  A  county  may,  by  recital  in  its  bonds, 
agree  to  register  the  bonds  as  to  principal  only,  or  agree  to  register  them 
either  as  to  principal  only  or  as  to  both  principal  and  interest,  at  the  option 
of  the  bondholder. 

Sec.  37.  Sale  of  bonds.  All  bonds  of  a  county  shall  be  sold!  at  not  less 
than  par,  and  they  shall  be  sold  upon  sealed  proposals,  after  advertisement 
as  herein  provided,  unless  the  sale  is  made  within  thirty  days  after  failure 
to  receive  any  legally  acceptable  bid  in  response  to  such  advertisement. 
Whenever  bonds  are  to  be  sold  pursuant  to  advertisement,  a  notice  shall  be 
published  at  least  ten  days  before  the  date  for  receipt  of  bids,  as  herein 
required  for  other  county  publications,  and  in  addition  thereto  a  notice  shall 
be  published  at  least  ten  days  before  the  date  fixed  for  receipt  of  bids  in  a 
financial  paper  or  trade  journal  published  within  the  State  of  North  Carolina 
which  publishes  from  time  to  time  notices  of  the  sale  of  public  securities,  and 
also  in  a  financial  journal  published  in  New  York  City,  or  in  a  financial  or 
trade  journal  published  in  Baltimore,  a  determination  of  the  governing  body 
that  such  papers  or  journals  are  ones  which  comply  with  this  requirement  to 
be  conclusive.  Such  notice  shall  state  that  the  bonds  are  to  be  sold  upon 
sealed  bids,  and  shall  indicate  the  amount  thereof,  the  place  of  sale,  and  the 
time  of  sale  or  time  limited  for  receipt  of  proposals.  The  notice  as  published 
in  the  county  and  in  the  financial  paper  or  trade  journal  published  within  the 
State  of  North  Carolina  shall  also  describe  the  bonds  to  be  sold,  and  shall 
state  that  bidders  must  present  with  their  bids  a  certified  check  upon  an 
incorporated  bank  or  trust  company  unconditionally,  payable  to  the  order  of 
the  county  or  of  aix  executive,  financial,  or  clerical  officer  thereof,  for  2  per 
cent  of  the  face  value  of  bonds  bid  for,  the  purpose  of  such  deposit  being  to 
secure  the  county  against  any  loss  resulting  from  the  failure  of  the  bidder  to 
comply  with  the  terms  of  his  hid.  Proposals  submitted  to  such  notice  shall 
be  open  in  public,  and  the  bonds  shall  be  awarded  to  the  highest  bidder,  if  a 
fixed  rate  of  interest  is  named  in  the  notice,  or  shall  be  awarded  to  the 
highest  bidder  for  the  lowest  rate  upon  which  a  legal  offer  is  made,  if  the 
notice  states  that  bidders  may  bid  upon  different  rates  of  interest:  Provided, 
however,  that  all  bids  may  be  rejected,  and  if  any  bid  so  rejected  was  legally 
acceptable,  the  bonds  shall  not  be  sold  until  after  further  advertisement  as 
herein  provided  for  the  first  advertisement. 

Sec.  38.  Application  of  funds.  The  proceeds  of  the  sale  of  bonds  and  bond 
anticipation  notes  under  this  act  shall  be  used  only  for  the  purposes  specified 

50 


»»MB-J.»».i»  -  ■  1    II      '1111^1  ||[l--iilhlli| 


in  the  order  authorizing  said  bonds,  and  for  the  payment  of  the  principal  and 
interest  of  such  notes  issued  in  anticipation  of  tlie  sale  of  bonds:  Provided, 
however,  that  if  for  any  reason  any  part  of  such  proceeds  are  not  applied 
to  or  are  not  necessary  for  such  purposes,  such  unexpended  part  of  the  pro- 
ceeds shall  be  applied  to  the  payment  of  the  principal  or  interest  of  said 
bonds.  The  cost  of  preparing,  issuing  and  marketing  bonds  shall  be  deemed 
to  be  one  of  the  purposes  for  which  the  bonds  are  issued.  If  any  notes  issued 
in  anticipation  of  the  sale  of  bonds  shall  be  outstanding  and  unpaid  when  the 
proceeds  of  the  sale  of  bonds  are  received,  such  proceeds,  or  an  amount 
thereof  sufficient  to  retire  such  notes,  shall  be  immediately,  upon  the  receipt 
thereof,  placed  in  a  separate  fund,  which  shall  be  held  and  used  solely  for  the 
payment  of  such  notes.  If  any  member  of  the  governing  body  or  any  county 
ofBcer  shall  vote  to  apply  or  shall  apply,  or  shall  participate  in  applying  any 
proceeds  of  bonds  or  bond  anticipation  notes  in  violation  of  this  section,  such 
member  or  such  officer  shall  be  guilty  of  a  felony,  and  shall  be  prosecuted  by 
the  solicitor  of  the  district  in  which  the  county  lies,  and  shall  be  fined  not 
more  than  ten  thousand  dollars  ($10,000)  or  imprisoned  in  the  State's 
Prison  not  more  than  twenty  years,  or  both,  at  the  discretion  of  the  court, 
and  shall  forfeit  and  pay  to  any  taxpayer  or  any  holder  of  such  bonds  or  notes 
who  sues  for  the  same  the  sum  of  two  hundred  dollars  for  each  such  act,  and 
also  all  damages  caused  thereby. 

Sec.  39.  Bond  anticipation  loans.  At  any  time  after  a  bond  order  has 
taken  effect,  as  provided  in  section  9  of  this  act,  a  county  may  borrow  money 
for  the  purposes  for  which  the  bonds  are  to  be  issued,  in  anticipation  of  the 
receipts  of  the  proceeds  of  the  sale  of  bonds,  and  within  the  maximum 
authorized  amount  of  the  bond  issue.  Such  loans  shall  be  paid  not  later 
than  three  years  after  the  time  of  taking  effect  of  the  order  authorizing  the 
bonds  upon  which  they  are  predicated.  The  governing  body  may,  in  its  dis- 
cretion, retire  any  such  loans  by  means  of  current  revenues  or  other  funds, 
in  lieu  of  retiring  them  by  mean  of  bonds:  Provided,  however,  that  the 
governing  body,  at  or  before  the  actual  retirement  of  any  such  loan  by  any 
means  other  than  the  issuance  of  bonds  under  the  bond  order  upon  which 
such  loan  is  predicated,  shall  amend  or  repeal  such  order  so  as  to  reduce 
the  authorized  amount  of  the  bond  issue  by  the  amount  of  the  loan  to  be  so 
retired.  Such  an  amendatory  or  repealing  order  shall  take  effect  upon  its 
passage,  and  need  not  be  published.  Negotiable  notes  shall  be  issued  for  all 
moneys  so  borrowed.  Such  notes  may  be  renewed  from  time  to  time,  and 
money  may  ibe  borrowed  upon  notes  from  time  to  time  for  the  payment  of 
any  indebtedness  evidenced  thereby,  but  all  such  notes  shall  mature  within 
the  time  limited  by  this  section  for  the  payment  of  the  original  loan.  No 
money  shall  be  borrowed  under  this  section  at  a  rate  of  interest  exceeding 
the  maximum  rate  permitted  by  law.  The  said  notes,  if  maturing  not  more 
than  six  months  from  their  date,  may  be  disposed  of  by  public  or  private 
negotiations,  after  five  days  notice  published  in  some  newspaper  having  a 
general  circulation  in  the  county,  but  if  maturing  more  than  six  months  from 
date,  they  shall  be  sold  after  advertisement  as  provided  in  this  act  for 
advertisement  and  sale  of  bonds.  The  issuance  of  such  notes  shall  be  author- 
ized by  resolution  of  the  governing  body,  which  shall  fix  the  actual  or 
maximum  face  amount  of  the  notes  and  the  actual  or  maximum  rate  of  in- 
terest to  be  paid  upon  the  amount  borrowed.    The  governing  body  may  dele- 

51 


gate  to  any  officer  the  power  to  fix  said  face  amount  and  rate  of  interest  with 
the  limitations  prescribed  by  said  resolution  and  the  power  to  dispose  of  said 
notes.  All  such  notes  shall  be  executed  in  the  manner  provided  in  section 
35  of  this  act  for  the  execution  of  bonds.  They  shall  be  submitted  to  and 
approved  by  the  attorney  for  the  county  before  they  are  issued,  and  his 
written  approval  endorsed  on  the  notes. 

Sec.  40.  Bonds  and  notes  shall  recite  the  authority  for  issuance.  All  bonds 
and  notes  authorized  by  this  act  shall  recite  that  they  are  issued  under  and 
pursuant  to  this  act. 

Sec.  41.  Taxes  levied  for  paj^ment  o-f  bonds.  The  full  faith  and  credit  of 
the  county  shall  be  deemed  to  be  pledged  for  the  punctual  payment  of  the 
principal  of  and  interest  on  every  bond  and  note  issued  under  this  act,  in- 
cluding bonds  for  which  special  funds  are  provided.  The  governing  body 
shall  annually  levy  and  collect  a  tax  ad  valorem  upon  all  the  taxable  property 
in  the  county  sufficient  to  pay  the  principal  and  interest  of  all  bonds  issued 
under  this  act  as  such  principal  and  interest  become  due:  Provided,  Jiotvever. 
that  such  tax  may  be  reduced  by  the  amount  of  other  moneys  appropriated 
and  actually  available  for  such  purpose.  The  powers  stated  in  this  section 
in  respect  to  the  levy  of  taxes  for  the  payment  of  the  principal  and  interest 
of  bonds  and  notes  shall  not  be  subject  to  any  limitation  prescribed  by  law 
upon  the  amount  or  rate  of  taxes  which  a  county  may  levy;  the  General 
Assembly  does  here  give  its  special  approval  to  the  levy  of  taxes  in  the 
manner  and  to  the  extent  provided  by  this  act  for  the  payment  of  obligations 
incurred  pursuant  to  this  act  for  the  special  purposes  for  which  such  obliga- 
tions are  in  this  act  authorized.  Taxes  levied  under  this  section  shall  be 
levied  and  collected  in  the  same  manner  as  other  taxes  are  levied  and  col- 
lected upon  property  in  the  county.  If  any  member  of  the  governing  body 
or  any  county  officer  shall  vote  to  apply  or  shall  apply  or  participate  in  apply- 
ing any  taxes  in  violation  of  this  section,  such  member  or  officer  shall  be 
guilty  of  a  felony,  and  shall  be  prosecuted  by  the  solicitor  of  the  district  in 
which  the  county  lies,  and  shall  be  fined  not  more  than  ten  thousand  dollars 
($10,000)  or  imprisoned  in  the  State  Prison  not  more  than  twenty  years, 
or  both,  at  the  discretion  of  the  court,  and  shall  forfeit  and  pay  to  any  tax- 
payer or  any  holder  of  such  bonds  or  notes  who  sues  for  the  same  the  sum 
of  two  hundred  dollars  for  each  such  act,  and  also  all  damages  caused  thereby. 

Sec.  42.  Enforcement  of  act  If  any  boards  or  officer  of  a  county  shall  be 
ordered  by  a  court  of  competent  jurisdiction  to  levy  or  collect  a  tax  to  pay  a 
judgment  or  other  debt,  or  to  perform  any  duty  required  by  this  act  to  be 
performed  by  such  board  or  officer,  and  shall  fail  to  carry  out  such  order, 
the  court,  in  addition  to  all  other  remedies,  may  appoint  its  own  officers  and 
other  persons  to  carry  out  such  order  and  remove  such  board  or  officer  who 
has   thus  refused   to   carry   out  such   order. 

Sec.  43.  Eepeals.  All  acts  and  parts  of  act,  whether  general,  special, 
private  or  local,  authorizing  or  limiting  or  prohibiting  the  issuance  of  bonds 
or  other  obligations  of  a  county  or  counties,  are  hereby  repealed:  Provided 
further,  that  the  repeal  shall  not  affect  the  validity  of  any  bonds  or  obliga- 
tions heretofore  issued  or  incurred,  nor  shall  such  repeal  affect  the  powers, 
duties  or  obligations  for  providing  for  the  payment  of  such  bonds  or  obliga- 
tions or  interest  thereon:  Provided  further,  that  this  act  shall  not  affect  any 


52 


local  or  private  act  enacted  at  the  present  session  of  the  General  Assembly, 
but  the  powers  hereby  conferred  and  the  methods  of  procedure  hereby  pro- 
vided shall  be  deemed  to  be  conferred  and  provided  in  addition  to  and  not  in 
substitution  for  those  conferred  or  provided  by  any  such  local  or  private  act 
enacted  at  the  present  session  of  the  General  Assembly;  and  any  county 
may  at  its  option  proceed  under  any  such  local  or  private  act  applicable  to 
it  enacted  at  the  present  session  of  the  General  Assembly,  without  regard 
to  the  restrictions  imposed  by  this  act,  or  may  proceed  under  this  act  without 
regard  to  the  restrictions  imposed  by  such  local  or  private  act:  Provided 
Jurther,  that  any  county  which,  prior  to  the  ratification  of  this  act,  has 
entered  into  a  valid  contract  for  permanent  improvements  for  which,  prior 
to  the  ratification  of  this  act,  such  county  was  empowered  by  law  to  issue 
bonds  in  sufficient  amount,  is  hereby  authorized  to  issued  such  an  amount  of 
bonds  as  may  be  necessary  to  comply  with  said  contract,  either  in  the  manner 
provided  by  this  act  or  in  the  manner  provided  by  law  at  the  time  such  con- 
tract for  permanent  improvements  was  made:  Provided  further,  that  nothing 
herein  contained  shall  be  applicable  to  or  shall  govern  the  method  by  which 
any  county  board  of  education  may  borrow  money  from  the  special  building 
fund  created  by  chapter  201,  Public  Laws  of  1925,  or  from  any  special  build- 
ing fund  of  the  State  created  by  any  law  enacted  at  the  Regular  Session  of 
the  General  Assembly  of  1927,  but  the  limitations  of  this  act  upon  the  amount 
of  net  school  debt  shall  apply  to  such  borrowing: 

Provided  further,  that  nothing  herein  contained  shall  have  the  effect 
of  repealing  any  act  now  in  force,  or  enacted  by  the  session  of  the  General 
Assembly  of  one  thousand  nine  hundred  twenty-seven,  requiring  the  question 
cf  issuing  bonds  by  any  county  to  be  submitted  to  a  vote  of  the  people. 

Provided,  no  bonds  in  Rockingham  County  and  New  Hanover  shall  be 
issued  under  the  terms  of  this  bill  without  a  majority  vote  of  the  qualified 
voters  of  Rockingham  and  New  Hanover  County,  and  all  local  laws  of 
Rockingham  County  governing  the  issuing  of  bonds  shall  remain  in  full  force 
and  effect,  and  that  the  Budget  Law  of  Rockingham  and  New  Hanover 
County  shall  remain  in  full  force  and  effect. 

Sec.  44.  Publication  and  mailing  of  copies  of  tliis  act.  Immediately  after 
the  ratification  of  this  act,  the  Secretary  of  State  shall  cause  to  be  printed 
in  pamphlet  form  at  least  one  thousand  five  hundred  copies  thereof,  and 
shall  cause  a  copy  of  such  pamphlet  to  be  mailed  to  the  chairman  of  the 
governing  body  and  to  the  clerk  and  county  attorney  and  county  treasurer 
or  county  financial  officer  of  each  county  in  this  State. 

Sec.  45.     That  this  act  shall  be  in  force  from  and  after  its  ratification. 

Ratified  this  the  7th  day  of  March,  1927. 

1927,    c.   — . 


53 


AMENDMENTS  TO  1923  SCHOOL  CODE* 


A  STAjVDARD  high  SCHOOL 

Sec.  8.  A  Standard  liigli  school  defined.  A  standard  high  school  is  defined 
as  a  high  school  that  presents  the  following  minimum  requirements:  A 
school  term  of  not  less  than  160  days,  four  years  or  grades  of  work  beyond 
the  seventh  elementary  grade,  three  teachers  holding  required  certificates, 
not  less  than  forty-five  pupils  in  average  daily  attendance,  a  program  of 
studies  approved  by  the  State  Superintendent  of  Public  Instruction,  and 
such  equipment  as  may  be  deemed  necessary  by  the  State  Superintendent 
of  Public  Instruction  to  make  the  instruction  beneficial  to  pupils:  Provided, 
hoioever,  that  in  schools  maintaining  a  nine  months  terin,  meeting  all  other 
requirements,  and  offering  superior  instruction,  feiver  than  forty-five  pupils 
in  average  daily  attendance  may  be  considered. 

C.   S.    (Ill),    5392;    1927,   c.   — ,    s.    1. 


COIVOIISSIOJVERS  MAT  BORROW 

Sec.  56.  Authoxity  to  borrow.  If  the  taxes  for  the  current  year  are  not 
collected  when  the  salaries  and  other  necessary  operating  expenses  come 
due,  and  the  money  is  not  available  for  meeting  the  necessary  expenses,  it 
shall  be  the  duty  of  the  county  board  of  commissioners  to  borrow  against 
the  amount  approved  in  the  budget  and  to  issue  sliort-term  notes  for  the 
amounts  so  borrowed.  The  interest  on  all  such  notes  shall  be  provided  by 
the  commissioners  in  addition  to  the  amount  approved  in  the  budget,  unless 
this  item  is  specifically  taken  care  of  in  the  budget.  But  if  the  county 
board  of  education  shall  willfully  create  a  debt  that  shall  in  any  other 
way  cause  the  expenses  for  the  year  to  exceed  the  amount  authorized  in  the 
budget  without  the  approval  of  the  county  commissioners,  the  indebtedness 
shall  not  be  a  valid  obligation  of  the  county,  and  the  members  of  the  board 
responsible  for  making  the  debt  may  be  held  liable  for  the  same. 

C.    S.    (Ill),   5464;    1927,    c.   — ,    s.    18. 

For  the  authority  of  the  commissioners  to  borrow  for  the  county  board  of 
education,  see  also  s.  189. 


DISBURSEMEiVT  OF  SCHOOL  FUIVDS 

(Section  as  Rewritten) 

Sec.  58.  The  county  board  of  education  sliaH  divide  tlie  funds  belong^in^' 
to  the  county  into  two  classes.  (1)  those  apportioned  to  districts  for 
salaries  for  instructional  service  and  other  regular  employees  and  (2)  those 
reserved  to  the  county  hoard  of  education  for  all  other  necessary  expenses 
included  in  the  budget  under  current  expense  fund,  capital  outlay  fund,  and 
debt  service  fund. 


*Amendments  are  printed  in  italics. 

54 


The  treasurer  shall  pay  out  funds  reserved  to  the  county  board  of  educor 
tion  only  on  warrants  signed  by  the  chairman  and  secretary  of  said  board. 
The  treasurer  shall  pay  out  county  fiinds  apportioned  to  the  districts  for 
the  six  months  term,  special  tax  funds,  and  supplemental  funds  from  other 
sources  only  on  a  properly  executed  order  signed  by  a  majority  of  the  dis- 
trict committee,  one  of  whom  shall  be  the  secretary  and  countersigned  by 
the  county  superintendent:  Provided,  however,  all  supplements  on  salaries 
payable  during  the  six  months  term  from  local  taxes  shall  be  drawn  on 
separate  vouchers:  Provided,  further,  that  the  county  board  of  education  may 
at  any  time  prohibit  the  district  committee  from  spending  illegally  the  dis- 
trict funds  including  the  special  local-tax  funds. 

C.  S.   (Ill,  5466;   1927,  c.  — ,  s.  20. 


SCHOOL   BUrLDEfGS;    ERECTION  AND   INSPECTIOIf 

Sec.  60.  The  erection  «f  schoolliOTises.  The  building  of  all  new  school- 
houses  and  the  repairing  of  all  old  schoolhouses  over  which  the  County  Board 
of  Education  has  jurisdiction,  shall  be  under  the  control  and  direction  of 
and  by  contract  with  the  county  board  of  education.  But  the  board  shall  not 
be  authorized  to  invest  any  money  in  any  new  house  that  is  not  built  in 
accordance  with  plans  approved  by  the  State  Superintendent,  nor  for  more 
money  than  is  made  available  for  its  erection.  All  contracts  for  buildings 
shall  be  in  writing,  and  all  buildings  shall  be  inspected,  received,  and  ap- 
proved by  the  county  superintendent  of  public  instruction  before  full  pay- 
ment is  made  therefor:  Provided,  this  section  shall  not  prohibit  county 
boards  of  education  and  boards  of  trustees  from  having  the  janitor  or  any 
regular  employee  to  repair  the  buildings. 

From  any  m^oneys  loaned  by  the  State  to  any  one  of  the  several  counties 
for  the  erection,  repair  or  equipment  of  school  buildings,  teacherages  and 
dormitories,  the  State  Board  of  Education,  under  such  rules  as  it  may  deem 
advisable  not  inconsistent  with  the  provisions  of  this  article,  may  retain  an 
am,ount  not  to  exceed  fifteen  per  cent  of  the  said  loan  until  such  completed 
buildings,  erected  or  repaired,  in  whole  or  in  part  from  such  loan  funds, 
shall  have  been  approved  by  such  agent  as  the  State  Board  of  Education  may 
designate :  Provided,  that  xipon  the  proper  approval  of  the  completed  build- 
ing the  State  Treasurer,  upon  requisition  of  the  State  Superintendent  of 
Public  Instruction,  authorized  and  directed  by  the  State  Board  of  Education, 
shall  pay  to  the  treasurer  of  the  county  the  remaining  part  of  said  loan, 
together  with  interest  from  the  date  of  the  loan  at  a  rate  not  less  than  three 
per  cent  on  monthly  balances. 

C.   S.    (Ill),   5468;    1925,   c.   221. 


COJfDEMNATION  OF  SCHOOL  SITES 

Sec.  61-  How  to  secure  siiital>le  sites.  The  county  board  of  education 
or  board  of  trustees  of  any  special  charter  district  may  receive  by  gift  or  by 
purchase  suitable  sites  for  schoolhouses  or  other  school  buildings.  But  when- 
ever any  such  board  is  unable  to  obtain  a  suitable  site  for  a  school  or  school 
building  by  gift  or  purchase,  the  board  shall  report  to  the  county  superintend- 

55 


ent  of  public  instruction,  who  shall,  upon  five  days  notice  to  the  owner  or 
owners  of  the  land,  apply  to  the  clerk  of  the  Superior  Court  of  the  county  in 
which  the  land  is  situated  for  the  appointment  of  three  appraisers,  who  shall 
lay  off  by  metes  and  bounds  not  more  than  ten  acres,  and  shall  assess  the 
value  thereof.  They  shall  make  a  written  report  of  their  proceedings,  to  be 
signed  by  them,  or  by  a  majority  of  them,  to  the  clerk  within  five  days  of 
their  appointment,  who  shall  enter  the  same  upon  the  records  of  the  court. 
The  appraisers  and  officers  shall  serve  without  compensation.  If  the  report 
is  confirmed  by  the  clerk,  the  chairman  and  the  secretary  of  the  board  shall 
issue  an  order  on  the  treasurer  of  the  county  school  fund,  or,  if  a  charter 
district,  upon  the  treasurer  of  such  charter  district,  in  favor  of  the  owner  of 
the  land  thus  laid  off,  and  upon  the  payment,  or  offer  of  payment,  of  this 
order,  the  title  to  such  land  shall  vest  in  fee  simple  in  the  corporation.  Any 
person  aggrieved  by  the  action  of  the  appraisers  may  appeal  to  the  Superior 
Court  in  term,  upon  giving  bond  to  secure  the  board  against  such  costs  as 
may  be  incurred  on  account  of  the  appeal  not  being  prosecuted  with  effect. 
If  the  lands  sought  to  be  condemned  hereunder,  or  any  part  of  said  lands, 
shall  be  owned  by  a  nonresident  of  the  State,  before  the  clerk  shall  appoint 
appraisers  therefor,  notice  to  such  nonresident  owners  shall  be  given  of  such 
proceedings  to  condemn,  by  publication  for  thirty  days  in  some  newspaper 
published  in  the  county,  and  if  no  newspaper  is  published  in  the  county,  then 
by  posting  such  notice  at  the  courthouse  door  and  three  other  public  places 
in  the  county  for  the  period  of  thirty  days. 

C.    S.    (Ill),    5469;    Ex.   Sess.    1924,   c.    121,    s.    1. 


COUJVTT  BOARDS  MA¥  AID  CHARTER  DISTRICTS  IJf  THE  ERECTION 

OF  SCHOOLHOUSES 

Sec.  64.  Board  cannot  erect  or  repair  a  building-  unless  site  is  owned  by 
board.  The  county  board  of  education  shall  make  no  contract  for  the 
erection  or  repair  of  any  school  building,  unless  the  site  on  which  it  is 
located  is  owned  by  the  county  board  of  education,  and  the  deed  for  the 
same  is  properly  registered  and  deposited  with  the  clerk  of  the  court: 
Provided,  it  shall  be  latoful  for  the  county  board  of  education  to  borrow  from 
the  State  Literary  or  Special  Building  Funds,  for  the  benefit  of  special  char- 
ier districts  and  to  allocate  the  proceeds  of  county  school  building  bonds  be- 
timen  special  charter  and  county  schools  in  proportion  to  the  respective 
needs  of  the  charter  schools  and  the  county  schools  at  the  time  when  such 
county  bonds  are  authorized:  Provided  further,  that  the  title  to  the  sitd  in 
any  special  charter  district  so  aided  shall  be  vested  in  the  board  of  trustees 
of  the  charter  district. 

C.  S.    (Ill),   5472;   1925,   c.   180,   s.   1. 


THE    COUjVTY-WIDE    PLAN 

Sec.  73a.  Connty-wide  plan  of  organization.  The  county  board  of  edu- 
cation shall  create  no  new  district  nor  shall  it  divide  or  abolish  a  district, 
nor  shall  it  consolidate  districts  or  parts  of  districts,  except  in  accordance 
with  a   county-wide  plan  of   organization  as  follows: 

56 


~- --^'m  ■tiii-riiiini-~^.^~.:.~J-j. 


1.  The  county  board  of  education  shall  present  a  diagram  or  map  of  the 
county  showing  the  present  location  of  each  district,  the  position  of  each, 
the  location  of  roads,  streams  and  other  natural  barriers,  the  number  of 
children  in  each  district,  the  size  and  condition  of  each  school  building  in 
each  district.  The  county  board  of  education  shall  then  prepare  a  county-wide 
plan  for  the  organization  of  all  the  schools  of  the  county.  This  plan  shall 
indicate  the  proposed  changes  to  be  made  and  how  districts  or  parts  of 
districts  are  proposed  to  be  consolidated  so  as  to  work  out  a  more  advanta- 
geous school  system  for  the  entire  county. 

2.  Before  adopting  the  county-wide  plan,  the  county  board  of  education 
shall  call  a  meeting  of  all  the  school  committeemen  and  the  boards  of  trus- 
tees and  lay  the  proposed  plan  before  them  for  their  advice  and  suggestions. 
After  receiving  the  advice  of  the  committeemen  and  trustees,  the  county 
board  of  education  shall  have  authority  to  adopt  a  county-wide  plan  of  organ- 
ization, and  no  districts  or  parts  of  any  district,  including  non-local  tax,  local 
tax,  and  special  charter  districts  hereafter  referred  to  in  this  article,  shall  be 
consolidated  or  the  boundary  lines  changed,  unless  the  consolidation  or  the 
change  of  boundary  lines  is  in  accordance  v/ith  the  adopted  county-wide 
plan  of  organization:  Provided,  that  in  the  event  the  county  board  of 
education  deems  it  wise  to  modify  or  change  the  adopted  plan,  the  board 
shall  notify  the  committeemen  and  interested  patrons  and  give  them  a 
hearing  if  they  desire  to  be  heard  before  any  changes  shall  be  made. 

The  Tneeting  required  to  de  held  before  the  adoption  of  the  county-wide 
plan  shall  de  called,  and  the  notification  required  to  he  given  of  a  contem- 
plated modification  or  change  of  an  adopted  plan  shall  be  given  by  publica- 
tion once,  at  least  ten  days  before  the  meeting  or  the  hearing,  in  a  newspaper 
published  at  the  county-seat,  of  a  notice  addressed  to  those  affected  thereby, 
giving  the  hour  and  day  and  place  of  the  meeting  or  the  hearing  and)  the 
purpose  thereof,  and  by  the  mailing  to  or  serving  of  like  notices  xcpon  all 
coTnmitteeTnen  and  trustees. 

If  no  neiospaper  be  published  in  the  county-seat,  such  notice  shall  be 
posted  at  the  courthouse  door  and  at  a  public  place  in  each  township  in  the 
county  ten  days  prior  to  such  meeting. 

No  adoption  or  amendment  of  such  plan  shall  be  held  invalid  or  ineffectual 
because  of  any  failure  to  comply  with  the  requirement  hereof  as  to  the  mail- 
ing or  service  of  notice. 

3.  The  county  board  of  education  shall  have  authority  to  execute  the 
entire  plan  or  any  part  of  the  same,  but  the  county  board  of  education  shall 
have  no  authority  to  create  a  debt  for  the  execution  of  any  part  of  the  pro- 
posed plan,  unless  authorized  by  law,  and  if  the  amount  necessary  to  put 
into  operation  all  or  any  part  of  said  plan  shall  be  greater  than  the  amount 
that  may  be  reasonably  expected  from  the  Operating  and  Equipment  Fund 
for  this  purpose,  the  amount  shall  be  guaranteed  by  the  districts  affected  by 
the  execution  of  the  plan,  or  if  the  districts  do  not  guarantee  the  funds  the 
county  board  of  education  shall  lay  the  proposed  plan  before  the  county 
commissioners,  together  with  the  estimated  amount  necessary  to  put  the 
same  into  operation,  and  if  the  amount  necessary  to  carry  out  all  or  any 
part  of  the  proposed  plan  shall  be  approved  by  the  county  commissioners, 
the  county  board  of  education  shall  then  have  the  authority  to  organize  the 
districts  in  accordance  with  the  county-wide  plan. 

57 


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4.  When  the  proposed  county-wide  plan  is  adopted  the  county  board  shall 
notify  the  committeemen  and  boards  of  trustees  as  to  what  part  of  the  plan 
the  board  proposes  to  carry  out  first  and  in  what  order  the  other  parts  of 
the  plan  will  be  considered,  and  the  preference  shall  be  given  to  those  dis- 
tricts in  which  the  needs  are  greatest  if  the  funds  for  providing  the  equip- 
ment are  made  available. 

5.  In  the  event  that  any  child  or  children  of  any  district  or  any  part  of  a 
district  are  without  adequate  school  advantages  and  these  advantages  may 
be  improved  by  transferring  said  child  or  children  to  a  school  or  schools  in 
adjoining  districts,  the  county  board  shall  have  authority  to  make  such  a 
transfer.  But  this  shall  not  empower  the  county  board  of  education  to  abolish 
or  divide  a  district  unless  such  act  shall  be  in  harmony  with  the  county- 
wide  plan  of  organization.  The  temporary  transfer  of  such  child  or  chil- 
dren may  be  made  until  such  time  as  the  county-wide  plan  will  provide  more 
advantageously  for  them. 

C.   S.    (Ill),    5481;    Ex.   Sess.    1924,   c.    121,    s.   2. 


CHAJfGIJfG  BOUNDAEIES  OF  SPECIAL  CHARTER  DISTRICTS 

Seo.  79.    Changing'  the  boundary  lines   of  the  special  charter  districts. 

Upon  the  written  petition  of  the  governing  body  of  a  special  charter  district 
the  county  board  of  education  is  authorized  to  change  the  boundary  line 
between  special  charter  districts  and  local  tax  districts,  and  to  consolidate 
local  tax  districts  with  a  special  charter  district,  but  a  record  shall  be  made 
of  the  petition  in  the  minutes  of  the  governing  body  of  the  special  charter 
district  and  a  record  shall  be  made  in  the  minutes  of  the  county  board  of 
education,  stating  that  the  petition  was  received  and  the  request  was  granted. 
Then  the  boundary  line  shall  be  changed  and  the  consolidation  made  and 
properly  recorded,  and  the  new  boundary  line  shall  be  clearly  set  forth  in  the 
minutes  of  both  boards:  Provided,  that  when  the  tax  rates  are  not  the  same, 
only  the  louver  rate  of  tax  may  he  levied  in  the  whole  territory. 

C.    S.    (Ill),    5487;    1925,    c.    150,    s.   1. 


REYEIVUE  FOR  THE  PUBLIC  SCHOOLS 

(As  Rewritten  and  Amended) 

ART.  13.     HOW  TO  ESTIMATE  AMOUNT  NECESSARY  FOR  SIX 
MONTHS  TERM. 

Sec.  172.    Duty  of  county  board  of  edncation  and  county  commissioners. 

It  shall  be  the  duty  of  the  county  board  of  education  of  each  county  to  make 
a  fair  estimate  in  accordance  with  law  of  the  amount  necessary  to  provide 
a  six  months  school  term,  and  it  shall  be  the  duty  of  the  county  commis- 
sioners of  each  county  to  determine  and  provide  the  amount  necessary  to 
maintain  the  schools  six  months  in  accordance  with  law.  And  eitEer  the 
members  of  the  county  board  of  education  or  the  members  of  the  board  of 
county  commissioners  failing  to  perform  their  respective  duties  shall  be 
guilty  of  a  misdemeanor,  and  upon  conviction  shall  be  fined  or  imprisoned 
in  the  discretion  of  the  court. 

C.   S.    (Ill),   5585. 

58 


Sec.  173.  The  Equalizing  Fund.  There  is  hereby  appropriated  annually 
from  the  State  public  school  fund,  as  may  be  otherwise  provided  by  law,  an 
amount  sufficient  to  equalize  as  near  as  may  be  the  financial  burden  of  sup- 
porting a  six  months  school  term  in  the  several  counties  of  the  State.  This 
fund  shall  be  designated  "The  State  Equalizing  Fund,"  which  shall  be  ap- 
portioned by  the  State  Board  of  Education  to  counties  needing  aid  in  such  a 
way  as  to  encourage  the  counties  receiving  aid  to  improve  their  schools  by 
securing  efficient  organization,  administration,  supervision,  and  well  trained 
teachers. 

C.   S.    (Ill),   5586. 

Sec.  174.  The  3Iay  budget.  The  county  board  of  education  shall  fix  a  date 
during  the  month  of  May  when  the  school  budget  for  all  the  schools  of  the 
county  for  the  next  ensuing  year  shall  be  prepared.  The  county  board  of 
education  shall  notify  the  board  or  boards  of  trustees  of  the  special  charter 
districts  to  prepare  their  budgets  for  the  six  months  school  term  and  pre- 
sent the  same  at  the  time  fixed  by  the  county  board  of  education  for  pre- 
paring the  May  budget.  Said  board  shall  also  notify  the  chairman  of  the 
board  of  county  commissioners  at  least  twenty  days  before  the  date  of  meet- 
ing and  the  school  budget  for  the  next  ensuing  year  is  to  be  prepared  arid 
that  the  board  of  county  commissioners  or  a  representative  selected  by  the 
commissioners  is  required  by  law  to  be  present  and  sit  with  the  county 
board  of  education  when  the  May  budget  is  prepared.  But  if  the  board  of 
county  commissioners  or  its  representative  shall  fail  to  attend  said  meeting 
after  being  duly  notified,  the  county  board  of  education  shall  have  authority 
to  proceed  and  prepare  the  budget  in  accordance  with  the  provisions  of  this 
article. 

If  for  good  and  sufficient  reason  the  budget  is  not  completed  at  the  time 
appointed  by  the  county  board  for  preparing  the  May  budget,  said  board  may 
appoint  a  later  date  and  notify  the  board  or  boards  of  trustees  and  the  county 
commissioners  of  the  later  date  selected.  The  budget  shall  be  prepared  by 
the  county  board  of  education  on  blanks  provided  for  that  purpose,  arid  it 
shall  set  fo^th  the  total  estimated  cost  of  maintaining  all  the  schools  of  the 
county  for  six  months,  including  the  special  charter  districts,  and  it  shall 
be  subscribed  and  sworn  to  by  the  chairman  and  secretary  of  the  county 
board  of  education  and  presented  to  the  board  of  county  commissioners  on 
or  before  the  first  Monday  in  June. 

C.    S.    (Ill),    5595. 

Sec.  175.  Contents  of  the  May  budget.  The  May  budget  prepared  ly  the 
county  doard  of  education  shall  provide  three  separate  school  funds  (a)  a  cur- 
rent expense  fund,  (6)  a  capital  outlay  fund,  and  (c)  a  debt  service  fund. 

(a)  The  current  expense  fund  shall  include:  (1)  expenses  of  general  con- 
trol— per  diem  of  board  of  education,  salaries  of  superintendent,  attendance 
officer,  and  clerical  assistants,  travel  and  communication,  office  supplies  and 
expense,  and  other  necessary  expenses  of  general  control;  (2)  instructional 
service — salaries  of  teachers,  principals,  and  supervisors,  and,  any  other  nec- 
essary items  of  instruction;  (3)  operation  of  school  plant — wages  of  janitors 
and  other  employees,  fuel,  water,  light  and  poioer,  janitors'  supplies,  expenses 
for  care  grounds,  and  other  necessary  expenses  of  operation  (4)  mainte>- 
nance  of  plant — upkeep  of  grounds,  repair  of  buildings,  repair  and  replace- 
ment of  heating,  lighting  and  plumbing  equipment,  instructional  apparatus, 

59 


furniture,  and  other  equipment,  and  other  necessay  expenses  of  maitenance; 
i5)fixed  charges — rent,  insurance  and  other  necessary  fixed  charges;  (6) 
auxiliary  agencies — replacement  of  and  repair  of  library  books,  transporta- 
tion of  t>upils,  and  other  necessary  auxiliary  activities. 

(6)  The  cajntal  outlay  fund  shall  provide  for  the  purchase  of  sites,  the 
erection  of  school  buildings,  including'  dormitories  and  teachers'  homes,  im- 
provement of  new  school  grounds,  alteration  and  addition  to  buildings,  in- 
stallation of  heating,  lighting  and  plumbing,  purchase  of  furniture,  including 
instructional  apparatics  of  neio  buildings,  office  equipment,  acquisition  of 
trucks  and  other  vehicles  for  the  transportation  of  pupils  and  for  the  better 
operation  and  administration  of  schools,  and  other  necessary  capital  outlay. 

(c)  The  debt  service  fund  shall  provide  for  the  payment  of  all  loans  due 
the  State,  the  interest  and  principal  on  bonds,  payments  to  the  sinking  fund, 
payment  of  district  indebtedness  for  schools  assumed  by  the  county,  appor- 
tionment to  districts  voting  bonds  or  to  districts  borrowing  from  the  county 
board  of  education  and  all  other  indebtedness  which  is  payable  during  the 
fiscal  year  for  which  the  budget  is  prepared. 

C.   S.    (Ill),   5596;    1927,   c.  — ,   s.    1. 

Sec.  176.  How  to  estimate  the  current  expense  fund.  It  shall  be  the  duty 
of  the  county  board  of  education,  in  estimating  the  amount  of  the  current 
expense  fund  for  the  ensuing  year  in  the  May  budget,  to  set  forth  on  blanks 
supplied  by  the  State  Superintendent  of  Public  Instruction,  the  actual  salary 
paid  each  teacher  in  each  district  for  the  previous  year,  the  proposed  salaries 
for  the  ensuing  year,  and  the  number  of  additional  teachers  needed  in  each 
school.  It  shall  also  exhibit  the  grade  of  certificate  held  by  each  teacher,  the 
average  attendance  of  pupils  in  each  district  for  the  previous  year,  and  such 
other  information  as  the  State  Superintendent  of  Public  Instruction  may  re- 
quire. The  number  of  teachers  for  the  next  ensuing  year  in  each  school  shall 
be  based  on  the  average  attendance  of  pupils  for  the  previous  year,  as  given 
below:  Provided,  that  in  the  case  of  the  enlargement  or  consolidation  of  a 
district,  the  superintendent  shall  add  to  the  attendance  of  said  district  the 
number  of  children  transferred  who  were  attending  school  the  previous  year. 
In  case  of  an  extraordinary  increase  in  population,  the  superintendent  sMll 
estimate  said  increase  that  may  attend  school  for  the  year  and  allow  the 
same  in  estimating  the  attendance  for  said  school. 

(a)  In  each  elementary  school:  Not  more  than  one  teacher  shall  be  allowed, 
except  as  follows:  Wherever  the  average  attendance  for  the  previous  year 
was  at  least  thirty,  two  teachers  may  be  allowed,  but  the  commissioners  may 
not  be  compelled  to  provide  the  funds  for  the  second  teacher,  except  when 
the  average  attendance  for  the  previous  year  was  at  least  forty.  Wherever 
the  average  attendance  for  the  previous  year  was  sixty-five,  three  teachers 
shall  be  considered  reasonable,  and  wherever  the  average  attendance  for  the 
previous  year  was  one  hundred,  four  teachers  shall  be  considered  reasonable. 
And  one  additional  teacher  for  every  thirty-five  additional  pupils  in  average 
daily  attendance  for  the  previous  year  shall  be  considered  reasonable. 

(b)  In  each  high  school:  One  whole-time  teacher  for  the  highT  school 
grades  may  be  allowed  for  th^  ensuing  year  wherever  the  number  of  pupils 
in  attendance  for  the  previous  year  was  twenty;  two  teachers  may  be  allowed 
wherever  the  average  attendance  was  thirty;  three  teachers  may  be  allowed 
wherever  the  average  attendance  was  forty-five;  four  teachers  may  be  al- 
lowed for  seventy  pupils  in  average  daily  attendance;    and   one  additional 

60 


tnr-ri-yr  ■^-'nr  ■--f^- i------*^''---x'~^""-^'-  — ■mi.,fr-ti-mristiiiM\iKtin, 


teacher  may  be  allowed  for  every  thirty  additional  pupils  in  average  daily 
attendance. 

(c)  Wherever  the  total  number  of  teachers  and  the  total  estimated  cur- 
rent expense  fund  for  the  ensuing  year  are  not  greater  than  the  total  actual 
salaries  paid  or  authorized  by  law  for  the  previous  year,  the  amount  shall  not 
be  considered  excessive.  Wherever  the  average  attendance  for  the  previous 
year  authorizes  an  increase  in  the  number  of  teachers  for  the  ensuing  year, 
and  the  number  provided  in  the  budget  is  in  accordance  with  the  provisions 
of  this  section,  the  amount  necessary  to  supply  the  needed  extra  teachers 
at  the  average  monthly  salary  paid  teachers  the  previous  year  shall  be  deemed 
reasonable  and  necessary:  Provided,  the  term  "legal  salaries  for  the  previous 
year"  shall  be  construed  to  mean  the  salaries  for  the  county  six-months  term 
in  accordance  with  the  adopted  salary  schedule. 

(d)  The  per  diem  of  the  county  board  of  education,  the  salary  of  the 
superintendent  of  public  welfare,  and  other  school  officials  authorized  by  law 
shall  be  legitimate  items  of  expense  in  the  budget. 

The  amount  of  the  current  expense  fund  for  the  county  schools  having  been 
determined,  and  the  amount  of  the  current  expense  fund  for  special  charter 
districts  having  been  determined  in  accordance  with  the  provisions  of  section 
177  of  this  article,  the  total  for  the  county  and  the  special  charter  "districts 
shall  constitute  the  total  amount  of  the  current  expense  fund  for  the  ensuing 
year,  and  if  the  amount  is  approved  by  the  commissioners  they  shall  levy  a 
tax  sufBcient  to  produce  the  amount  clear  of  all  fees,  commissions,  rebates, 
losses  and  cost  of  collection. 

C.  S.    (Ill),   5597;   1927,   c.  — ,   s.   2. 

Sec.  177.  How  to  estimate  the  sialaries  of  teachers,  principals,  supervisors, 
and  superintendents  for  the  special  charter  or  city  schools.,  The  salaries  of 
teachers,  principals,  supervisors  and  superintendents  for  special  charter  dis- 
tricts  shall  be  estimated  as  follows:  The  county  board  of  education  shall 
incorporate  the  budget  of  the  special  charter  districts  in  the  county  budget 
and  allow  the  actual  salary  for  six  months  in  accordance  with  the  adopted 
salary  schedule  for  each  teacher  permitted  under  section  176  of  this  article. 
In  all  counties  where  the  schools  of  a  special  charter  district  are  operated 
as  a  part  of  the  county  system,  and  are  under  the  control  of  the  county 
board  of  education,  and  pupils  living  outside  the  special  charter  district  are 
permitted,  as  the  county  board  of  education  may  direct,  to  attend,  free  of 
all  tuition  charges,  the  amount  of  the  salary  budget  of  said  special  charter 
district  shall  be  estimated  in  the  same  way  as  the  budget  for  any  other  dis- 
trict school  of  the  county  is  estimated. 

The  board  of  trustees  of  all  special  charter  districts  may  petition  the 
board  of  education  to  take  over  the  management  of  the  school  or  schools 
within  the  special  charter  district.  When  such  a  petition  is  presented,  the 
county  board  of  education  shall  grant  the  petition,  and'  the  school  or  schools 
within  the  district  shall  be  governed  as  all  other  schools  in  local  tax  dis- 
tricts are  governed:  Provided,  the  county  board  of  education  shall  not  have 
the  authority  to  change  the  method  of  electing  the  board  of  trustees  unless 
the  charter  is  surrendered  and  the  title  to  the  property  is  transferreid  to  the 
county  board  of  education. 

C.   S.    (Ill),   5598;   1925,   c.   138,   s.   1;   1927,   c.  — ,   s.   3. 

Sec.  178.  How  to  determine  the  amonnt  of  the  current  expense  fund,  the 
capital  outlay  fund  and  the  debt  service  fund.  All  poll  taxes,  fines,  forfeitures, 

61 


.,,,..:*.i:..MMi^-ia,imf^.^iO*^,^if!Sm^ 


penalties,  and  all  public  school  revenues  of  the  county  not  otherwise  appro- 
priated shall  be  placed  to  the  credit  of  the  current  expense  fund  authorized 
in  section  175,  subsection  (a)  of  this  article,  except  as  otherwise  provfded. 
After  the  county  'board  of  education  has  determined  in  accordance  with  law 
the  total  current  expense  for  county  schools  and  the  salaries  for  charter 
districts  and,  in  addition,  has  determined  the  capital  outlay  and  deM  service 
needs  for  the  county  schools  for  the  year,  the  iasis  of  the  amounts  to  be  in^ 
eluded  in  the  May  budget  for  the  special  charter  districts  in  addition  to 
salaries  shall  he  arrived  at  in  the  folloioing  manner: 

(1)  From  the  total  current  expense  fund  shall  be  deducted  (a)  salaries  of 
teachers,  principals,  supervisors  and  superintendents,  and  (&)  all  current 
expenses  for  general  control.  This  balance  shall  be  the  remainder'  of  the 
current  expense  fund  for  schools  other  than  special  charter  districts.  The 
county  board  of  education  shall  allow  for  current  expense,  except  as  otKer- 
wise  provided  herein,  the  same  per  capita  amount  per  pupil  enrolled  for  the 
previous  school  year  to  the  special  charter  districts  that  is  alloived  to  all  the 
other  schools  of  the  county. 

(2)  From,  the  total  capital  outlay  fund  provided  for  county  schools  shall 
be  deducted  (a)  all  revenue  for  capital  outlay  for  a  specific  district  or  diS' 
tricts  and  (b)  items  financed  by  long  term  loans  or  bonds  and  all  other  non- 
revenue  receipts,  including  the  proceeds  from  the  sale  of  school  property. 
On  the  basis  of  the  balance  thus  determined,  the  county  board  of  education 
shall  allow  for  capital  ou,tlay  the  same  per  capita  amount  per  pupil  enrolled 
for  the  previous  school  year  to  the  special  charter  districts  that  is  allowed 
to  all  other  schools. 

(3)  'When  the  county  board  of  education  shall  have  determined  the  nec- 
essary amount  to  be  raised  from,  county  funds  for  debt  service  for  all  schools 
other  than  special  charter  districts  and  local  tax  districts  voting  bonds  or 
borrowing  from  the  county  board  of  education  in  whole  or  in  part  for  pro- 
viding suitable  btiilding  or  buildings  for  said  district  for  the  six  months 
school  term,  said  board  shall  allow  for  the  debt  service  fund  the  same  per 
capita  amount  per  pupil  enrolled  for  the  previous  school  year  to  the  special 
charter  districts  and  to  districts  voting  bonds  or  borrovnng  from  the  county 
board  of  education  for  said  building  j)urposes  that  is  allowed  to  all  the  other 
schools  of  the  county:  Provided,  the  amount  allowed  for  any  year  shall  not 
exceed  the  actual  debt  service  need  of  said  school  districts  in  any  year.  If 
the  amount  derived  or  to  be  derived  from  the  sources  mentioned  above  in  this 
section  is  insufficient  for  these  funds  the  commissioners  are  authorized  to 
levy  an  additional  tax  to  meet  the  actual  needs  of  each  fund. 

C.   S.    (Ill),   5599;    1927,    c.  — ,   s.  4. 

Sec.  179.  The  debt  service  fund.  The  county  board  of  education  shall  set 
forth  in  the  budget  the  amounts  of  the  interest  and  installments  on  all  loans 
due  the  State,  and  of  all  interest  and  installments  on  bonds  and  other  evi- 
dences of  indebtedness  that  may  fall  due.  This  shall  be  a  separate  item  in 
the  budget,  and  the  commissioners  shall  levy  annually  a  tax  sufficiently  clear 
of  all  fees,  commissions,  rebates,  delinquents  and  the  cost  of  collection  to 
repay  the  same,  and  if  the  taxes  are  not  collected  when  the  repayments  fall 
due  the  commissioners  shall  borrow  the  money  and  place  the  amount  to  the 
credit  of  the  county  board  of  education. 


62 


The  county  board  of  education,  with  the  approval  of  the  board  of  commis- 
sioners, may  include  in  the  debt  service  fund  in  the  budget,  the  indebtedness 
of  all  districts,  including  special  charter  districts,  lawfully  incurred  in  erect- 
ing  and  equipping  school  buildings  necessary  for  the  six  months  school  term; 
and  when  such  indebtedness  is  taken  over  for  payment  by  the  county  as  a 
whole  and  the  local  districts  are  relieved  of  their  annual  payments,  then  the 
county  funds  provided  for  such  purposes  shall  be  deducted  from  the  deM  serv- 
ice fund  prior  to  the  division  of  this  fund  among  the  schools  of  fhe  county  as 
provided  in  this  section. 

0.  S.  (Ill),  5600;  1925,  c.  180,  s.  6;  1927,  c.  — ,  s.  5. 

Sec.  180.  The  May  budget  completed.  The  completed  May  budget  shall  be 
sworn  to  and  subscribed  by  the  chairman  of  the  county  board  of  education 
and  the  county  superintendent  of  schools  and  a  copy  shall  he  filed  in  the 
office  of  the  State  Superintendent  of  Public  Instruction. 

The  county  board  of  education  shall  present  a  copy  to  the  board  of  county 
commissioners  on  or  before  the  first  Monday  of  June  of  each  year.  If  the  board 
of  county  commissioners  shall  approve  the  total  amount  of  the  budget,  it 
shall  levy  sufficient  rates,  after  deducting  the  amount  to  be  received  from 
the  State,  to  produce  the  amount  asked  for  in  the  budget,  and  if  the  tax  rate 
levied  fails  to  produce,  clear  of  all  commissions,  fees  and  costs  of  collections, 
the  amount  approved  in  the  budget,  it  shall  be  the  duty  of  the  county  com- 
missioners to  supply  the  deficit  either  out  of  the  general  county  fund  or  by 
borrowing  in  accordance  with  law. 

C.  S.   (Ill),  5601;   1927,  c.  — ,  s.  7. 

Sec.  181.  The  JVovember  budget.  On  or  before  the  fifteenth  day  of  Novem- 
ber of  each  year  the  county  board  of  education  and  the  board  of  trustees  of 
all  special  charter  school  districts  shall  prepare  a  budget,  on  blanks  fur- 
nished by  the  State  Superintendent  of  Public  Instruction,  setting  forth  the 
names  and  numbers  of  teachers  actually  employed  in  each  district  in  tETe 
county,  the  grade  of  certificate  held,  the  salary  paid,  and  all  other  informa- 
tion asked  for  by  the  State  Superintendent  of  Public  Instruction.  The  No- 
vember budget  shall  be  checked  by  the  State  Superintendent  to  ascertain 
whether  the  teachers  are  properly  certificated,  whether  the  number  of  teach- 
ers in  excessive,  and  whether  the  authorized  salary  schedule  is  observed.  The 
county  shall  settle  with  the  special  charter  districts  for  teachers'  salaries  in 
accordance  with  the  corrected  budgets  and  the  State  equalizing  fund  shall  be 
finally  apportioned  in  accordance  with  such  corrected  budgets. 

The  checked  and  approved  November  budget  shall  exhibit  the  legal  salary 
due  to  each  teacher  according  to  the  State  salary  schedule  and  the  number 
of  teachers  to  which  each  district  is  entitled.  A  copy  shall  be  returned  to 
the  county  board  of  education  or  board  of  trustees  as  the  case  may  be  to  be 
filed  in  the  office  of  the  superintendent.  And  not  more  than  three^fourt5s  of 
the  estimated  maximum  amount  of  the  equalizing  fund  shall  be  paid  to  a 
county  until  the  November  budget  is  approved,  and  if  it  shall  appear  at  any 
time  that  the  superintendent  refuses  to  observe  the  law  providing  a  uniform 
salary  schedule,  the  State  Superintendent  of  Public  Instruction  shall  notify 
the  chairman  of  said  board  which  board  is  hereby  authorized  to  remove  said 
superintendent  from  office. 

After  the  November  budget  is  checked  if  it  shall  appear  that  the  county 
has  provided  for  its  part  of  the  budget,  and  the  amount  of  the  equalizing 

63 


.aa.aata.MM-... 


fund  submitted  to  the  county  is  needed  to  meet  the  demands  of  the  Midget. 
then  the  State  Board  of  Education  shall  pay  in  full  the  amount  it  specffied 
in  such  a  way  as  to  he  of  the  greatest  aid  to  the  counties  before  the  taxes 
for  the  year  have  been  collected. 

C.  S.    (Ill),   5602;   1927,   c.  — ,   s.   8. 


ART.  14.     POWERS,  DUTIES,  AND  RESPONSIBILITIES  OP  THE  BOARD 

OF   COUNTY  COMMISSIONERS    IN    PROVIDING   FUNDS   FOR 

SIX   MONTHS   TERM. 

Sec.  182.  Duty  to  proTide  funds  for  six  months  term.  The  board  of  county 
commissioners  shall  provide  the  funds  necessary  to  maintain  the  schools  for 
six  months,  and  the  May  budget  submitted  to  the  commissioners  shall  be 
presumed  to  be  correct  unless  it  is  formally  rejected  by  the  commissioners 
within  thirty  days  after  presentation,  and  an  entry  is  recorded  in  the  minutes 
of  the  board  stating  the  time  when  it  was  rejected  and  the  reason  for  re- 
.  jecting  it,  and  a  copy  of  the  entry  on  the  minutes  of  the  board  of  county 
commissioners  shall  be  sent  to  the  superintendent  or  the  chairman  of  the 
county  board  of  education. 

0.  S.    (Ill),   5603. 

Sec.  183.  Commissioners  required  to  raise  full  amount.  When  the  budget 
is  accepted  by  the  commissioners,  or  by  the  order  of  the  court,  the  commis- 
sioners are  hereby  directed  and  required  to  levy  a  tax  sufficient  to  raise  the 
amount  necessary  to  maintain  the  schools  for  six  months  according  to  the 
provisions  of  the  budget  or  the  order  of  the  court.  At  the  close  of  the  school 
year  if  it  shall  appear  according  to  the  audit  required  "by  law  that  the  amount 
of  money  actually  received  by  the  treasurer,  clear  of  all  fees,  commissions, 
rebates,  etc.,  is  insufficient  to  meet  all  the  necessary  expenses  of  the  schools 
for  the  year  the  county  commissioners  shall  provide  the  necessary  amount 
and  place  the  same  to  the  credit  of  the  county  board  of  education. 

C.    S.    (Ill),    5604;    1927,    c.   — ,    s.    9. 

Sec.  184.  lYliat  the  commissioners  may  require  of  county  board  of  educa- 
tion. The  commissioners  or  a  representative  selected  by  them  shall  sit  with 
the  county  board  of  education  when  the  May  budget  is  being  prepared,  and 
whenever  the  commissioners  or  their  representative  are  in  doubt  as  to  the 
reasonableness  of  the  budget,  or  any  item  in  the  same,  it  may  require  the 
county  board  of  education  to  compare  the  salaries  of  teachers  as  estimated 
in  the  May  budget  for  the  ensuing  year  with  the  actual  salaries  authorized 
by  law  in  the  approved  November  budget  for  the  current  school  year,  and  to 
give  the  cause  of  the  increase,  district  by  district,  and  the  difference  between 
the  total  salaries  of  the  current  school  year  as  authorized  by  law  for  the  six 
months  school  term  and  the  proposed  salaries  for  the  ensuing  school  year. 

It  may  require  in  similar  detail  a  statement  of  the  differences  in  the 
amount  of  the  remainder  of  the  current  expense  fund  and  the  capital  outlay 
ficnd  for  the  two  years.  It  may  require  the  county  board  of  education  to 
show  that  existing  debts  were  incurred  in  strict  accordance  with  the  law,  and 
the  county  commissioners  hereafter  shall  not  be  liable  for  any  debt,  other 
than  loans  from  the  State,  incurred  by  the  county  board  of  education  in  ex- 
cess of  the  amount  set  forth  in  the  May  budget,  unless  the  making  of  the 

64 


debt  was  approved  by  the  countj'  commissioners.  The  county  board  of  educa- 
tion shall  file  with  the  clerk  of  the  board  of  commissioners  a  list  of  the 
bonded  indebtedness  for  schools  of  the  county  and  of  local  tax  districts,  and 
a  certified  statement  of  all  loans  derived  from  the  State  together  with  the 
amount  of  the  annual  payments. 

O.    S.    (Ill),    5605;    1927,    c.   — ,    s.    10. 

Sec.  185.  l^liere  commissioners  hare  no  discretion.  The  commissioners 
are  hereby  required  to  levy  annually  a  tax  sufficient  to  repay  interest  and 
installment  on  all  loans  from  the  State,  and  interest  and  installments  on 
bonds  and  notes  falling  due  according  to  the  debt  service  fund  as  set  forth 
in  the  approved  May  budget.  And  this  shall  be  a  separate  tax,  and  if,  after 
all  interest  and  installments  are  paid  each  year,  any  balance  that  may  remain 
shall  be  accounted  for  by  the  treasurer,  and  it  shall  be  applied  the  following 
year  to  the  repayment  of  interest  and  installment  on  loans.  But  if  the  amount 
secured  from  this  tax  is  not  sufficient  for  these  needs  it  shall  be  the  duty  of 
the  commissioners  to  borrow  any  amount  needed  to  meet  these  payments. 

C.   S.    (Ill),   5606;    1927,   c.  — ,   s.   11. 

Sec.  186.  Bequire  county  boai-d  to  publish  May  budget.  The  commis- 
sioners before  approving  the  May  budget  may  require  the  county  board  of 
education  to  publish  the  same  in  some  leading  newspaper  published  or  cir- 
culating in  the  county,  and  when  so  published  it  shall  set  forth  the  cost, 
district  by  district,  and  the  amount  of  the  increase  for  each  district  over  the 
previous  year,  and  the  total  amount  of  the  increase,  and  the  cost  of  publish- 
ing the  May  budget  shall  be  paid  by  the  commissioners  out  of  the  general 
county  fund. 

C.   S.    (Ill),   5607. 

Sec.  187.  Procedure  in  cases  of  disagreement  or  refusal  of  county  com- 
missioners to  levy  school  taxes.  In  the  event  of  a  disagreement  between 
the  county  board  of  education  and  the  board  of  county  commissioners  as  to 
the  amount  of  the  current  expense  fund,  the  capital  outlay  fund,  and  the 
debt  service  fund,  the  county  board  of  education  and  the  board  of  county 
commissioners  shall  sit  in  joint  session  and  each  board  shall  have  one  vote 
on  the  question  of  the  adoption  of  these  amounts  in  the  budget.  A  majority 
of  the  members  of  each  board  shall  cast  the  vote  for  each  board.  In  the 
event  of  a  tie,  the  Clerk  of  the  Superior  Court  shall  act  as  arbitrator  upon 
the  issues  arising  between  said  two  boards,  and  shall  render  his  decision 
thereon  within  ten  days.  But  either  the  county  board  of  educatron  or  the 
board  of  county  commissioners  shall  have  the  right  to  appeal  to  the  Superior 
Court  within  thirty  days  from  the  date  of  the  decision  of  the  Clerk  of  the 
Superior  Court,  and  it  shall  be  the  duty  of  the  judge  hearing  the  case  on 
appeal  to  find  the  facts  as  to  the  amount  of  the  ctirrent  expense  fund,  the 
capital  outlay  fund,  and  the  debt  service  fund,  which  findings  shall  bdl 
conclusive;  and  he  shall  give  judgment  requiring  the  county  commissioners 
to  levy  the  tax  which  will  provide  the  amount  of  the  current  expense  fund, 
the  capital  outlay  fund,  and  the  debt  service  fund  which  he  finds  necessary  to 
maintain  the  schools  for  six  months  in  every  school  district  in  the  county. 
Any  board  of  county  commissioners  failing  to  obey  such  order  and  to  levy 
the  tax  ordered  by  the  court  shall  be  guilty  of  a  misdemeanor  and  shall  be 
fined  or  imprisoned  in  the  discretion  of  the  court. 


65 


,  ,i>^:eri^ii^■«tap>>»^iB»^■4aai^: 


In  case  of  an  appeal  to  the  Superior  Court,  all  papers  and  records  relating 
to  the  case  shall  be  considered  a  part  of  the  record  for  consideration  by  the 
court. 

C.  S.  (Ill),  5608;  1927,  c.  — ,  s.  12. 

Sec.  188.  Commissioners  may  demand  a  jury  trial.  The  county  commis- 
sioners shall  have  the  right  to  have  the  issues  tried  by  a  jury,  as  to  the 
amount  of  the  current  expense  'fund,  and,  the  capital  outlay  fund,  which  jury 
trial  shall  be  set  at  the  first  succeeding  term  of  the  Superior  Court,  and 
shall  have  precedence  over  all  other  business  of  the  court:  Provided,  that 
if  the  judge  holding  the  court  shall  certify  to  the  Governor,  either  before 
or  during  such  term,  that  on  account  of  the  accumulation  of  otEer  business, 
the  public  interests  vdll  be  best  served  by  not  trying  such  action  at  said 
term,  the  Governor  shall  immediately  call  a  special  term  of  the  Superior 
Court  for  said  county  to  convene  as  early  as  possible  and  assign  a  judge  of 
the  Superior  Court  or  an  emergency  judge  to  hold  the  same,  and  the  said 
action  shall  be  tried  at  such  term.  There  shall  be  submitted  to  the  jury  for 
its  determination  the  issue  as  to  what  amount  is  needed  to  maintain  the 
schools  for  six  months,  and  they  shall  take  into  consideration  the  amount 
needed  and  the  amount  available  from  all  sources  as  provided  by  law.  The 
final  judgment  rendered  in  such  action  shall  be  conclusive  and  the  county 
commissioners  shall  forthwith  levy  taxes  in  accordance  with  such  judgment, 
otherwise  those  who  refuse  so  to  do  shall  be  in  contempt  and  may  be  punlsli- 
able  accordingly:  Provided,  that  in  case  of  a  mistrial  or  an  appeal  to  tlie 
Supreme  Court  which  would  result  in  a  delay  beyond  a  reasonable  limit  for 
levying  the  taxes  for  the  year,  the  judge  shall  order  the  commissioners  to  levy 
for  the  ensuing  year  a  rate  sufl^cient  to  pay  the  deM  service  fund,  and  to  pro- 
duce, together  with  what  may  be  received  from  the  State  Public  School  Fund 
and  from  other  sources,  an  amount  for  the  current  expense  fund  equal  to 
the  amount  of  this  fund  for  the  previous  year. 

C.   S.    (Ill),   5609;    1927,    c.  — ,    s.    14. 

Sec.  189.  Commissioners  antliorized  to  borrow  money.  The  commission- 
ers are  hereby  authorized  to  borrow  money  for  the  schools  of  the  county  and 
place  the  same  to  the  credit  of  the  county  board  of  education,  as  follows: 
"Whenever  the  amount  provided  in  the  budget  shall  be  insufficient  to  meet  the 
absolute  needs  of  running  a  six  months  school  term  and  providing  equip- 
ment for  same,  or  paying  existing  indebtedness  for  said  purpose  and  the 
county  commissioners,  after  investigating,  shall  find  as  a  fact  that  addi- 
tional funds  are  necessary,  they  are  hereby  authorized  to  borrow  the  neces- 
sary amount  and  place  the  same  to  the  credit  of  the  county  board  of  educa- 
tion, and  it  shall  be  the  duty  of  the  county  commissioners  to  levy  sufficient 
taxes  for  the  next  ensuing  year  to  repay  money  so  borrowed  in  addition  to 
providing  for  the  maintenance  of  the  six  months  school  term  and  the  county 
commissioners  may  issue  notes  of  the  county  for  money  so  borrowed. 

C.   S.    (Ill),   5610. 

Sec.  190.    Commissioners  to  require  fines,  forfeitures  andl  penalties  paid 

to  treasurer.  The  board  of  county  commissioners  shall  require  all  clerks 
of  all  State  and  municipal  courts,  justices  of  the  peace  and  all  other  clerks 
or  oflicials  having  in  custody  the  records  of  any  city  or  town  in  the  State,  to 
furnish  the  county  board  of  education  and  the  county  commissioners  a  de- 
tailed statement  of  all  fines,  forfeitures  and  penalties  that  have  come  into 

66 


their  hands  or  that  have  been  recorded  or  should  have  been  recorded  in  the 
books  kept  hy  them.  And  it  shall  be  the  duty  of  the  county  commissioners 
to  require  all  officials  collecting  fines,  forfeitures  and  penalties  to  pay  over 
the  same  to  the  treasurer  of  the  county  school  fund  monthly  and  a  failure 
on  the  part  of  said  officials  to  comply  vi'ith  the  provisions  of  this  section 
shall  be  considered  a  misdemeanor,  and  upon  conviction  they  may  be  removed 
from  office  by  the  court  and  shall  be  fined  or  imprisoned  in  the  discretion  of 
the  court. 

C.  S.    (Ill),   5611. 

Sec.  191.  Commissioners  to  estimate  what  per  cent  the  school  fund  is  of 
the  total  county  fund.  It  is  the  duty  of  the  county  commissioners  to  furnish 
the  county  board  of  education,  as  soon  as  the  tax  books  for  the  year  are 
complete,  a  statement  showing  what  per  cent  the  school  fund  is  of  the  total 
county  fund  and  at  least  this  same  per  cent  of  the  amount  of  taxes  as  they 
are  collected  and  deposited  in  the  treasury  shall  be  placed  to  the  credit  of 
the   county  board   of  education. 

C.    S.    (Ill),    5612. 

Sec.  192.  Commissioners  require  sheriff  to  settle.  Every  sheriff  or  tax 
collector  shall  deposit  the  county  and  other  local  taxes  collected  by  him 
with  the  county  treasurer  as  often  as  he  shall  collect  or  have  in  his  pos- 
session at  any  one  time  a  sum  equal  to  five  hundred  dollars   ($500)~. 

On  or  before  the  close  of  the  fiscal  year  the  sheriff  in  settling  with  the 
board  of  county  commissioners  shall  exhibit  the  total  amount  of  the  school 
fund  from  all  sources  received,  the  net  amount  paid  over  to  the  county  treas- 
urer, and  the  net  amount  due  each  of  the  following  funds:  (1)  The  current 
expense  fund,  (2)  the  capital  outlay  fund,  and  (3)  the  deM  service  fund. 
The  sheriff  shall  also  exhibit  the  amount  of  uncollected  taxes  due  because 
of  insolvent  polls,  releases,  errors,  and  rebates  allowed  by  the  hoard  of  county 
commissioners,  and  other  causes  for  failure  to  collect  the  entire  amount  of 
the  taxes  due,  and  the  sheriff  shall  furnish  to  the  county  board  ot  education 
at  the  time  of  his  settlement  with  the  county  commissioners,  as  provided  in 
this  section,  a  complete  itemized  copy  of  his  statement;  and  the  State  Auditor 
shall  prepare  and  furnish  free  of  cost  to  the  sheriff  or  the  county  commis- 
sioners, blanks  on  which  the  sheriff  shall  make  his  final  report  to  the  county 
commissioners.  Said  blanks  shall  set  forth  the  items  specified  above  in  such 
a  way  as  to  make  the  settlement  clear  and  intelligible. 

C.   S.    (Ill),    5613;    1927,    c.  — ,    s.   15. 


ART.   15.     THE'  TREASURER:    HIS   POWERS,   DUTIES   AND   RESPONSI- 
BILITIES IN  DISBURSING  SCHOOL  FUNDS 

Sec.  193.  Treasurer  shall  disburse  funds.  The  county  treasurer  of  each 
county  shall  be  the  treasurer  of  the  school  funds  in  his  county.  He  shall 
receive  and  disburse  all  public  school  funds  and  shall  keep  the  same  separate 
and  distinct  from  all  other  funds.  In  all  counties  in  which  the  office  of 
county  treasurer  has  been  abolished  all  banks  or  other  corporations  handling 
public  school  funds  shall  be  required  to  keep  the  same  accounts,  perform 
the  same  duties  as  required  of  the  county  treasurer,  and  to  give  the  same 


67 


bond  and  make   the  same  reports  as  are  required  of   the   treasurer   of  the 
county  board  of  education. 

C.    S.    (Ill),    5614, 

Sec.  194.  Operation  of  county  school  budget,  (a)  Duty  of  county  loarcl 
of  education.  On  or  befoj-e  the  first  Monday  in  each  month  the  county  hoard 
of  education  shall  file  with  the  county  hoard  of  commissioners  a  toritten 
statement  showing  the  condition  of  the  annual  six  montJis  school  budget 
at  the  close  of  the  preceding  month.  This  statement  shall  also  include  a 
careful  estimate  of  the  necessary  expenditures  which  loill  be  made  during 
the  current  month  from  the  six  ononths'  school  budget.  In  like  manner 
each  special  charter  district  shall  prepare  and  file  with  the  county  board 
of  education  a  similar  statement,  which  shall  be  the  guide  in  determining 
for  the  special  charter  district  the  amount  ivhich  shall  be  included  in  the 
monthly  statement  of  cash  needs:  Provided,  that  if  the  county  board  of 
education  shall  deem  to  be  unreasonable  the  amount  estimated  as  the  cash 
needs  of  said  district  for  a  current  m^onth,  the  county  commissioners  may 
not  be  required  to  provide  more  than  one-sixth  of  the  total  approved  budget 
for  such  district  prior  to  the  beginning  of  the  first  month  of  the  consti- 
tutional school  term:  Provided,  further,  that  no  payment  to  special  charter 
district  shall  be  made  until  a  co%)y  of  the  audit  for  the  previous  year  for 
the  special  charter  district  has  been  filed  as  provided  by  laio. 

(&)  Duty  of  county  board  of  commissioners.  It  shall  be  the  duty  of 
the  board  of  county  commissioners  to  provide  when  and  as  needed  the  funds 
necessary  to  meet  the  monthly  expenditures  as  set  forth  in  the  statement 
prepared  by  the  county  board  of  education  in  accordance  with  the   budget. 

C.   S.    (Ill),    5615;    1925,    c.    138,    s.   2;    1927,    c.   — ,    s.    16. 

Sec.  195.  Action  against  the  treasurer  to  recover  funds.  After  final  settle- 
ment with  the  sheriff,  if  it  shall  appear  that  any  part  of  the  public  school 
fund  received  by  the  county  treasurer  has  not  been  properly  placed  to  the 
credit  of  the  respective  board  of  education,  either  the  county  board  of 
education  or  the  special  charter  district  board  of  trustees,  as  the  case  may 
be,  shall  bring  action  on  the  treasurer's  bond  to  recover  any  part  of  the 
fund  still  belonging  to  the  respective  board.  If  the  county  treasurer  fails 
to  perform  his  duties  as  herein  and  above  prescribed,  he  shall  be  guilty  of 
a  misdemeanor  and  be  fined   or  imprisoned  in  the  discretion  of  the   court. 

C.  S.    (Ill),   5616. 

Sec.  196.  Treasurer  to  keep  separate  record  of  local  taxes  received.  (See 
Section  147.) 

Sec.  197.  How  School  funds  shall  be  dishursed.  The  coimty  board  of  edu- 
cation shall  divide  the  funds  belonging  to  the  county  into  two  classes: 
(1)  those  apportioned  to  districts  for  salaries  for  instructional  service  and 
other  regular  employees  and  {2)  those  reserved  to  the  county  board  of 
education  for  all  other  necessary  exiienses  included  in  the  budget  under 
cxirrent  expense  fund,  capital  outlay  fund,  and  debt  service  fund. 

The  treasurer  shall  pay  out  funds  reserved  to  the  county  board  of  edu- 
cati07i  only  on  warrants  signed  by  the  chairman  and  secretary  of  said  board. 
The  treasurer  shall  pay  out  cotinty  funds  apportioned  to  the  district  for 
the  six  months  term,  special  tax  funds,  and  supplemental  funds  from  other 
sources   only   on   a   properly  executed   order   signed   by   a   majority  of  the 


district  committee,  one  of  whom  shall  be  the  secretary,  and  countersigned 
by  the  county  suverintendent:  Provided,  however,  all  supplements  on 
salaries  payable  during  the  six  months  term  from  local  taxes  shall  be 
drawn  on  separate  vouchers:  Provided,  further,  that  the  county  board  of 
education  may  at  any  time  prohibit  the  disti-ict  committee  from  spending 
illegally  the  district  funds  including  the  special  local-tax  funds. 
C.  S.   (Ill),  5617;  1927,  c.  — ,  s.  17. 

Sec.  198.  County  board  of  education  to  have  accounts  of  the  hoard  of 
education  and  the  county  treasurer  of  the  public  school  fund  audited.    On 

or  before  the  first  day  of  August  of  each  year  the  county  board  of  education 
shall  cause  to  be  audited  the  books  of  the  treasurer  of  the  county  school 
fund  and  the  accounts  of  the  county  board  of  education,  and  shall  provide 
for  the  cost  of  the  same,  tohere  a  county  auditor  is  not  provided  by  special 
statute,  out  of  the  current  expense  fund.     The  auditor's  report  shall  show: 

(a)  For  six  months  school  term:  (1)  Sources  of  revenues  and  purposes 
for  which  expenditures  were  made;  (2)  comparison  of  approved  May  budget 
with  the  actual  transactions;  (3)  statement  of  salary  paid  each  teacher, 
principal,  supervisor,  or  superintendent,  and  all  other  employees  employed 
in  the  county  system,  showing  what  part  teas  paid  out  of  the  State  and 
county  six  months  school  fund,  and  what  part  was  paid  out  of  the  local 
tax  funds;  (4)  the  auditor  shall  compare  the  expenditures  toith  the  budgec 
approved  by  the  State  Superintendent  of  Public  Instruction,  and  report 
whether  all  salaries  and  other  expenses  have  been  paid  in  accordance  with 
la.iv;  (5)  the  auditor  shall  check  the  average  daily  attendance  by  districts 
as  shoicn  in  the  budget  against  the  monthly  reports  from  the  district 
listing  the  high  school  and  elementary  school  average  daily  attendance 
separately,  and  including  a  statement  covering  the  average  daily  attendance 
maintained  during  the  scholastic  year  lohich  the  financial  transactions 
cover  and  also  the  average  daily  attendance  maintained  during  the  year 
next  preceding  the  year  covered  by  the  financial  transactions  contained 
in  the  audit;  {6)  statement  of  outstanding  indebtedness,  including  county 
school  bonds,  amounts  due  the  State  Board  of  Education,  and  all  unpaid 
accounts;  (7)  appraisal  of  all  school  property ;  and  (S)  and  all  other  items 
ivhich  loill  aid  in  making  a  complete  audit. 

(6)  For  local  tax  districts:  In  sirnilar  details,  the  audit  of  the  county 
board  of  education  shall  inchtde  accounts  of  local  tax  districts  and  special 
county  taxes. 

(c)  For  special  charter  districts.  In  like  manner  and  in  similar  details, 
unless  othertoise  provided  in  special  act,  the  board  of  trustees  of  each 
special  charter  district  shall  cause  to  be  audited  the  accounts  of  the  treasurer 
and  board  of  trustees  of  the  special  charter  districts. 

At  least  a  consolidated  statement  of  the  report  of  the  auditor  shall  be 
published  in  some  neiospaper  circulating  in  the  county,  or  in  bulletin  form, 
and  one  copy  of  the  complete  report  shall  be  sent  to  the  State  Superintendent 
of  Public  Instruction,  and  one  copy  shall  be  given  to  the  chairman  of  the 
board  of  county  commissioners,  and  one  copy  to  the  chairman  of  the  county 
board  of  education. 

If  the  county  board  of  education  or  special  charter  district  board  of 
trustees   shall   fail   to   have   all   accounts   audited   as   provided  herein,   the 

69 


state  Superintendent  shall  notify  the  State  Auditor,  and  said  State  Auditor 
shall  send  an  auditor  to  said  county  and  have  the  accounts  audited  in  ac- 
cordance with  the  provisions  of  this  section,  and  all  expenses  for  the  same 
shall  lie  paid  by  the  county  board  of  education  or  the  board  of  trustees, 
as  the  case  may  be. 

C.   S.    (Ill),   5618;   1927,   c.  — ,   s.  19. 

Sec.  199.  Treasurer  to  give  bond.  Before  entering  upon  the  duties  of 
his  office,  the  treasurer  shall  execute  a  justified  bond,  with  security,  in  an 
amount  to  be  fixed  by  the  board  of  county  commissioners,  not  less  than 
one-half  of  the  total  amount  of  the  moneys  received  by  him  or  his  prede- 
cessor during  the  previous  year,  conditioned  for  the  faithful  performance 
of  his  duties  as  treasurer  of  the  county  school  fund,  and  for  the  payment 
to  his  successor  in  office  of  any  balance  of  school  moneys  that  may  be  in 
his  hands  unexpended.  This  bond  shall  be  a  separate  bond,  not  including 
liabilities  for  other  funds,  and  shall  be  approved  by  the  board  of  county 
commissioners,  and  that  board  may  from  time  to  time,  if  necessary,  re- 
quire him  to  strengthen  his  bond. 

C.   S.    (Ill),   5619. 

Sec.  200.  Action  on  the  treasTirer's  bond.  The  board  of  county  com- 
missioners shall  bring  action  in  the  name  of  the  State  for  any  breach  of 
the  bond  of  the  treasurer  or  for  any  failure  to  account  properly  for  the 
funds  received  by  him,  except  in  cases  where  action  is  otherwise  provided 
for.  If  the  commissioners  shall  fail  to  bring  such  action,  it  may  be  brought 
in  the  name  of  the  State  upon  the  relation  of  any  taxpayer. 

C.   S.    (Ill),   5620. 

Sec.  201.  Annual  report  to  State  Superintendent.  The  treasurer  of  any 
county,  town,  or  special  charter  district  school  fund  shall  report  to  the 
State  Superintendent  of  Public  Instruction,  on  the  first  Monday  of  August 
of  each  year,  the  entire  amount  of  money  received  and  disbursed  by  him 
during  the  preceding  school  year,  designating  by  items  the  amount  re- 
ceived, respectively,  from  property  tax,  poll  tax,  fines,  forfeitures  and 
penalties,  auctioneers,  estrays,  from  the  State  Treasurer  and  from  other 
sources.  He  shall  also  designate  by  item  the  sum  paid  to  teachers  of  each 
race  respectively,  the  sums  paid  for  schoolhouses,  school  sites  in  the 
several  districts,  and  for  all  other  purposes,  specifically  and  in  detail, 
by   item. 

C.   S.    (Ill),   5621. 

Sec.  202.  Report  to  county  board.  On  the  same  date  that  he  reports  to 
the  State  Superintendent  he  shall  file  a  duplicate  of  such  report  in  the 
office  of  the  county  board  of  education.  He  shall  make  such  other  reports 
as  the  county  board  of  education  may  require  from  time  to  time. 

C.   S.    (Ill),    5622. 

Sec.  203.    Exhibit   books,   vouchers,  and   money   to   county   board.    The 

treasurer  of  the  county  school  fund  shall,  when  required  by  the  county 
board  of  education,  produce  his  books  and  vouchers  for  examination,  and 
shall  also  exhibit  all  moneys  due  the  public  school  fund  of  the  county  at 
such  settlement  required  by  this  article. 

C.   S.    (Ill),   5623. 

70 


Sec.  204.  Duties  on  expiration  of  term.  Each  treasurer  of  the  county 
school  fund,  in  going  out  of  oflBce,  shall  deposit  in  the  office  of  the  board 
of  education  of  his  county  his  books  in  which  are  kept  his  school  accounts, 
and  all  records  and  blanks  pertaining  to  his  office.  If  his  term  expires  on 
the  thirtieth  day  of  November  during  any  fiscal  school  year,  or  if  for  any 
reason  he  shall  hold  office  beyond  the  thirtieth  day  of  November  and  not 
for  the  whole  of  the  current  fiscal  school  year,  he  shall  at  the  time  he 
goes  out  of  office  file  with  the  county  board  of  education  and  with  his  suc- 
cessor a  report,  itemized  as  required  by  law,  covering  the  receipts  and 
disbursements  for  that  part  of  the  fiscal  school  year,  from  the  thirtieth  of 
June  preceding  to  the  time  at  which  he  turns  over  his  office  to  his  successor, 
and  his  successor  shall  include  in  his  report  to  the  State  Superintendent 
of  Public  Instruction  the  receipts  and  disbursements  for  the  current  fiscal 
year. 

C.   S.    (Ill),   5624. 

Sec.   205.    Treasurer   of  school  fund  failing  to  report   a  misdemeanor., 

If  any  treasurer  of  the  county,  or  special  charter  district  school  fund  shall 
fail  to  make  reports  required  of  him  at  the  time  and  in  the  manner  pre- 
scribed, or  to  perform  any  other  duties  required  of  him  by  law,  he  shall  be 
guilty  of  a  misdemeanor  and  be  fined  not  less  than  fifty  dollars  and  not 
more  than  two  hundred  dollars  or  imprisoned  not  less  than  thii'ty  days 
nor  more  than  six  months  in  the  discretion  of  the  court. 
C.  S.   (Ill),  5625. 

Sec.  206.  Treasurer  of  special  charter  districts  bonded.  The  treasurer 
of  every  special  charter  district  shall  be  required  by  the  board  of  trustees  of 
said  school  district  to  execute  a  justified  bond,  with  security,  in  an  amount 
to  be  fixed  by  the  board  of  trustees,  not  less  than  one-half  of  the  total 
amount  of  money  received  by  him  or  his  predecessor  during  the  previous 
year,  conditioned  for  the  faithful  performance  of  his  duties  as  treasurer 
of  the  funds  of  the  special  charter  district,  and  for  the  payment  over  to 
his  successor  in  office  of  any  balance  of  school  moneys  that  may  be  in  his 
hands  unexpended.  This  bond  shall  be  a  separate  bond,  not  including 
liabilities  for  other  funds,  and  shall  be  approved  by  the  board  of  trustees 
of  said  special  charter  district;  and  that  board  may  from  time  to  time,  if 
necessary,  require  him  to  strengthen  his  bond. 

C.   S.    (Ill),   5626. 

Sec.  207.    Obsolete. 

Sec.   208.    Speculating   in    claims    against   towns,   cities    and   the    State. 

If  any  clerk,  sheriff,  register  of  deeds,  county  treasurer  or  other  county, 
city,  town  or  State  officer  shall  engage  in  the  puchasing  of  any  county, 
city,  town  or  State  claim,  including  teacher's  salary  voucher,  at  a  less 
price  than  its  full  and  true  value  or  at  any  rate  of  discount  thereon, 
or  be  interested  in  any  speculation  on  any  such  claim,  he  shall  be  guilty  of 
a  misdemeanor  and  shall  be  fined  or  imprisoned,  and  shall  be  liable  to 
removal  from  office  at  the  discretion  of  the  court. 

C.   S.    (Ill),    5627. 


71 


^^Ai^UmM : 


ART.  16.     FINES,  FORFEITURES  AND  PENALTIES 

Sec.  209.  Constitutional  provisions  All  moneys,  stocks,  bonds  and  other 
property  belonging  to  a  county  school  fund,  also  the  net  proceeds  from  the 
sale  of  estrays,  also  the  clear  proceeds  of  all  penalties  and  forfeitures  and 
of  all  fines  collected  in  the  several  counties  for  any  breach  of  the  penal 
or  military  laws  of  the  State,  and  all  moneys  which  shall  be  paid  by  persons 
as  an  equivalent  for  exemption  from  military  duty  shall  belong  to  and 
remain  in  the  several  counties  and  shall  be  faithfully  appropriated  for 
establishing  and  maintaining  free  public  schools  in  the  several  counties  in 
this  State:  Provided,  that  the  amount  collected  in  each  county  shall  be 
annually  reported  to  the  Superintendent  of  Public  Instruction. 

C.   S.    (Ill),  5628;    s.   5,   Art.  IX,   Const. 

Sec.  210.  Statement  of  fines  kept  by  clerk.  It  is  the  duty  of  the  clerks 
of  the  several  courts  and  of  the  several  justices  of  the  peace  to  enter  in  a 
book,  to  be  supplied  by  the  county,  an  itemized  and  detailed  statement  of 
the  respective  amounts  received  by  them  in  the  way  of  fines,  penalties, 
amercements  and  forfeitures,  and  said  books  shall  at  all  times  be  open  to 
the  inspection  of  the  public. 

C.    S.    (Ill),    5629. 

Sec.  211.  Fines  paid  to  treasurer  for  scliools;  annual  report.  All  fines 
forfeitures,  penalties  and  amercements  collected  in  the  several  counties  by 
any  court  or  otherwise  shall  be  accounted  for  and  paid  to  the  county 
treasurer  by  the  ofRcials  receiving  them  within  sixty  days  after  receipt 
thereof,  and  shall  be  faithfully  appropriated  by  the  county  board  of  edu- 
cation for  the  establishment  and  maintenance  of  free  public  schools;  and 
the  amounts  collected  in  each  county  shall  be  annually  reported  to  the 
Superintendent  of  Public  Instruction  on  or  before  the  first  Monday  in 
January  by  the  board  of  Commissioners. 

C.    S.    (Ill),    5630. 

Sec.  212.  Failure  to  file  report  of  fines.  If  any  officer  who  is  by  law 
required  to  file  any  report  or  statement  of  fines  or  penalties  with  the  county 
board  of  education  shall  fail  so  to  do  at  or  before  the  time  fixed  by  law 
for  the  filing  of  such  report,  he  shall  be  guilty  of  a  misdemeanor. 

C.   S.    (Ill),   5631. 

Sec.  213.  Fines  and  penalties  to  be  paid  to  school  fund.  Whenever  any 
officer,  including  justices  of  the  peace,  receives  or  collects  a  fine,  penalty, 
or  forfeiture  in  behalf  of  the  Stale  he  shall,  within  thirty  days  after  such 
reception  or  collection  pay  over  and  account  for  the  same  to  the  treasurer 
of  the  county  board  of  education  for  the  benefit  of  the  fund  for  maintaining 
the  free  public  schools  in  such  county.  Whenever  any  fine  or  penalty  is 
imposed  by  any  officer  the  said  fine  or  penalty  shall  be  at  once  docketed, 
and  shall  not  be  remitted  except  for  good  and  sufficient  reasons  which  shall 
be  stated  on  the  docket. 

C.    S.    (Ill),    5632. 

Sec  214.  Misappropriation  of  taxes  a  misdemeanor.  Any  officer,  includ- 
ing justices  of  the  peace,  violating  the  preceding  section,  shall  be  guilty  of 
a  misdemeanor,  and  upon  conviction  shall  be  punished  by  fine  or  imprison- 
ment, at  the  discretion  of  the  court. 

C.    S.    (Ill),   5633. 

72 


Sec.  215.    Unclaimed  fees  of  jurors  and  witnesses  paid  to  school  fund. 

All  moneys  due  jurors  and  witnesses  which  remain  in  the  hands  of  any 
Clerk  of  the  Superior  Court  on  the  first  day  of  January  after  the  publi- 
cation of  a  third  annual  report  of  the  said  clerk  showing  the  same  shall 
be  turned  over  to  the  county  treasurer  for  the  use  of  the  school  fund  of  the 
county,  and  it  is  the  duty  of  said  clerk  to  indicate  in  his  report  any  moneys 
so  held  by  him  for  a  period  embracing  the  two  annual  reports. 

C.    S.    (Ill),    5634. 

Sec.  216.  Use  by  public  until  claimed.  The  money  aforesafd,  while  held 
by  the  clerks,  shall  be  paid,  on  application,  to  the  person  entitled  thereto; 
and  after  it  ceases  to  be  held,  it  may  be  used  as  other  revenue,  subject, 
however  to  the  claim  of  the  rightful  owner. 

C.   S.    (Ill),    5635. 

Sec.  217.  Sheriffs'  liability  ciyil  and  criminal  for  failure  to  settle  school 
tax.     (See  Section  192.) 

C.   S.,   5500. 

Sec.  218.  Authority  to  use  fines,  forfeitures,  penalties  and  dog  tax  to  in- 
crease school  term.  The  county  board  of  education  with  the  approval  of 
the  county  commissioners  may  set  aside  all  or  a  part  of  the  amout  derived 
from  fines,  forfeitures,  penalties,  dog  tax  and  amercements  which  accrue 
to  the  school  fund  and  use  said  amount  for  the  purpose  of  aiding  the  weaker 
union  school  districts  of  the  county  which,  after  having  levied  a  special  tax 
of  not  less  than  thirty  cents  on  the  one  hundred  dollars  valuation  of  property 
or  its  equivalent,  are  still  unable  to  provide  a  minimum  school  term  of 
eight  months. 

0.  S.   (Ill),   5636. 

PETITIOIVS  FOR  LOCAL  TAX  ELECTIONS 

Sec.  220.  The  board  to  consider  petiticn.  The  county  board  of  educa- 
tion, or  the  board  of  trustees,  as  the  case  may  be,  shall  receive  the  petition 
and  give  it  due  consideration.  If  the  board  shall  approve  the  petition  for 
an  election,  it  shall  be  endorsed  by  the  chairman  and  secretary  of  the  board 
and  a  record  of  the  endorsement  shall  be  made  in  the  minutes  of  the  board 
of  education.  The  petition  shall  then  be  presented  to  the  board  of  county 
commissioners  or  the  governing  body  authorized  to  order  the  election  and 
it  shall  be  the  duty  of  the  board  of  county  commissioners  or  said  governing 
body  to  call  an  election  and  fix  the  date  for  the  same:  Provided,  the  county 
board  of  education,  or  board  of  trustees,  as  the  case  may  be,  may,  for  any 
good  and  sufficient  reason,  withdraw  the  petition  before  the  close  of  the 
registration  books,  and  if  the  petition  be  so  withdrawn,  the  election  shall 
not  be  held.  In  the  case  of  a  special  charter  district  coterminous  tvith  or 
situated  entirely  loithin  an  incorporated  city  or  toicn,  said  petition  shall  fee 
presented  to  the  governing  body  of  said  city  or  toion,  and  the  election  shall 
he  ordered  by  said  governing  body. 

C.    S.    (Ill),    5640;    1925,    c.    143,    s.    1. 


73 


mCREASIlVG  LOCAL   TAX  RATES  IJf  CHARTER  AND  LOCAL  SCHOOL 

DISTRICTS 

Sec.   223.    Increasing  levy  in  districts  having  less  than  fifty-cent  rate. 

Authority  is  hereby  given  any  local  tax  district  07-  special  charter  district 
having  voted  a  maximum  rate  less  than  fifty  cents  to  increase  the  levy  to  a 
maximum  of  fifty  cents  on  the  one  hundred  dollars  valuation  of  property, 
real  and  personal.  Such  increase  shall  be  made  after  an  election  has  been 
held  as  provided  for  in  this  article. 

C.  S.    (Ill),   5643;    1925,   c.   143,   s.   2. 


ENLARGEMENT  OF  DISTRICTS 

(Section  as  Rewritten;  Amendment  of  1925,  c.  151,  Repealed) 

Sec.  226.  Enlargement  of  local  tax  or  special  charter  districts.  Upon  a 
written  petition  of  a  majority  of  the  governing  board  of  any  district,  the 
county  board  of  education,  after  approving  the  petition,  shall  present  the 
same  to  the  board  of  county  commissioners  and  ask  for  an  election  on  the 
question  of  the  enlargement  of  the  boundary  lines  of  any  such  district  so 
as  to  include  any  contiguous  territory,  and  an  election  in  such  new  territory 
may  be  ordered  and  held  under  rules  governing  elections  for  local  taxes 
as  provided  in  this  article:  Provided,  the  local  tax  rate  specified  in  the  peti- 
tion and  submitted  to  the  qualified  voters  shall  be  a  local  tax  of  the  same 
rate  as  that  voted  in  the  said  district  to  which  the  territory  is  to  be 
added.  If  a  majority  of  the  qualified  voters  in  such  new  territory  shall  vote 
in  favor  of  such  tax,  the  new  territory  shall  be  and  become  a  part  of  said 
district,  and  the  term  "local  tax  of  the  same  rate"  herein  used  shall  include, 
in  addition  to  the  usual  local  tax,  any  tax  levied  to  meet  the  interest  and 
sinking  fund  of  any  bonds  heretofore  issued  by  the  district  proposed  to  be 
enlarged.  In  case  a  majority  of  the  qualified  voters  at  the  election  shall 
vote  in  favor  of  the  tax,  the  district  shall  be  deemed  enlarged  as  so  proposed. 

0.    S.    (Ill),   5646;   1927,   c.   — ,    s.    1,    2. 


ENLARGING}  BOUNDARIES  OF  DISTRICT  WITHIN  AN  INCORPORATED 

CITY  OR  TOWN 

(Section  as  Rewritten) 

Sec.  230.  Enlarging  houudai'ies  of  district  within  incorporated  city  or 
town.  The  houndaries  of  a  district  situated  entirely  within  the  corporate 
limits  of  a  city  or  toton,  hut  not  coterminous  with  such  city  or  totvn,  m,ay  ie 
enlarged  so  as  to  make  the  district  coterminous  with  such  city  or  town  either 
in  the  manner  prescribed  by  this  section  or  in  the  manner  prescribed  by 
section  226  of  this  act:  Provided,  however,  that  no  district  shall  be  enlarged 
under  this  section  if  the  new  territory  necessary  to  be  added  to  such  district 
in  order  to  make  it  cotertninous  with  such  city  or  town  has  any  bonded  debt 
incurred  for  school  purposes,  other  than  debt  payable  by  taxation  of  all  tax- 
able property  in  such  district  and  such  neio  territory.     In  cases  ichere  the 

74: 


local  annual  tax  voted  to  supplement  the  funds  for  the  six  months  public 
school  term  is  of  the  same  rate  in  such  district  and  in  the  new  territory 
necessary  to  6e  added  to  such  district  in  order  to  make  the  district  cotermi- 
nous with  such  city  or  town,  the  county  hoard  of  education  shall  have  poioer 
to  enlarge  the  boundaries  of  the  district  as  aforesaid.  In  cases  where  such 
tax  rates  are  not  the  same,  the  boundaries  of  the  district  shall  become  so 
enlarged  upon  the  adoption  of  a  proposition  for  such  enlargement  by  a 
majority  of  the  qualified  voters  of  siich  new  territory.  The  governing  body 
of  such  city  or  town  may  at  any  time,  upon  petition  of  the  board  of  education 
or  other  governing  body  of  such  district,  or  upon  its  own  initiative  if  the 
governing  body  of  the  city  or  town  is  also  the  governing  body  of  the  district, 
submit  the  question  of  enlarging  the  district  as  aforesaid  to  the  qualified 
voters  of  such  new  territory  proposed  to  be  added  to  such  district  at  any 
general  or  municipal  election  or  at  a  special  election  called  for  said  purpose. 
Such  an  election  may  be  ordered  and  held  and  a  new  registration  for  said 
election  provided  under  the  rules  governing  elections  for  local  taxes  as  pro- 
vided under  this  article,  except  that  the  election  and  registration  shall  be 
ordered  by  and  held  under  the  supervision  of  and  the  result  of  the  election 
determined  by  the  governing  body  of  such  city  or  toton.  The  ballots  to 
to  be  used  in  said  election  shall  have  printed  or  written  thereon  tJie  words 

"For  the  enlargement  of School  District,  pursuant  to  section  230  of 

chapter  136  of  the  Public  Laws  of  1923,  as  amended,"  and  "Against  the  en- 
largement of  School  District,  pursuant  to  section  230  of  chapter 

136  of  the  Public  Laios  of  1923,  as  amended."  If  a  majority  of  the  qualified 
voters  of  such  new  territory  proposed  to  be  added  to  such  district  shall  vote 
in  favor  of  such  enlargem^ent,  said  district  shall  thereupon  become  cotermi- 
nous with  said  city  or  town,  and  there  shall  be  levied  annually  in  such  new 
territory  all  taxes  perviously  voted  in  said  district  for  the  purpose  of  sup- 
plementing the  funds  for  the  six  months  public  school  terms  for  said  district 
and  for  the  purpose  of  paying  the  principal  or  interest  of  any  bonds  or  other 
indebtedness  previously  issued  or  incurred  by  said  district;  and  a  vote  in 
favor  of  such  enlargement  shall  be  deemed  and  held  to  be  a  vote  in  favor  of 
the  levying  of  such  taxes.  The  validity  of  the  said  election  and  of  the 
registration  for  said  election  and  of  the  correctness  of  the  determination  of 
the  result  of  said  election  shall  not  be  open  to  question  except  in  an  action  or 
proceeding  commenced  vnthin  thirty  days  after  the  determination  of  the 
result  of  said  election.  At  the  same  time  that  said  election  is  held  it  shall 
be  lawful  to  hold  an  election  in  the  entire  territory  of  said  city  or  town  on 
the  question  of  issuing  bonds  of  said  city  or  town  or  of  said  school  district 
as  so  enlarged,  for  school  purposes,  and  levying  a  sufficient  tax  for  the  pay- 
ment of  said  bonds,  or  on  the  question  of  levying  a  local  annual  tax  on  all 
taxable  property  in  said  city  or  toton  or  in  said  school  district  as  so  enlarged 
to  supplement  the  funds  for  the  six  months  public  school  term  for  said  dis- 
trict, in  addition  to  taxes  for  the  payment  of  bonds,  in  the  same  manner  that 
would  be  laioful  if  said  district  had  been  so  enlarged  prior  to  the  submission 
of  said  questions.  One  registration  may  be  provided  for  all  of  said  simul- 
taneous election. 

C.    S.    (Ill),    5650;    1925,    c.    143,    s.    3. 


75 


JOINT  DISTRICTS 

(Section  as  Rewritten) 

Sec.  232.    Local  tax  districts  from  portions  of  contiguous  connties. 

a.  Local  tax  districts  may  be  formed  as  provided  in  this  section  out  of 
contiguous  portions  of  two  or  more  counties. 

The  petition  for  such  a  district  must  he  initiated  as  petitions  for  local  tax 
elections  are  initiated  under  the  provisions  of  this  article,  must  he  endorsed 
by  the  county  boards  of  education  of  such  contiguous  counties,  and  each 
county  board  of  education  shall  certify  to  the  board  of  county  commissioners 
of  its  county  that  the  metes  and  bounds  of  the  proposed  joint  local  tax  dis- 
trict are  in  accordance  with  and  are  an  integral  part  of  the  lawfully  adopted 
county-wide  plan  of  organization  in  so  far  as  they  pertain  to  said  county. 

The  board  of  comm^issioners  of  each  county,  in  compliance  with  the  pro- 
visions of  this  article  relating  to  the  conduct  of  local  tax  elections,  shall 
then  call  and  hold  an  election  in  that  portion  of  the  proposed  district  lying 
in  its  county.  Election  returns  shall  be  made  from  each  portion  of  the  pro- 
posed district  to  the  board  of  commissioners  ordering  the  election  in  that 
portion,  and  the  returns  canvassed  and  recorded  as  required  in  this  article 
for  local  tax  districts. 

b.  In  case  the  election  carries  in  each  portion  of  the  proposed  district,  the 
several  county  boards  of  education  concerned  shall  each  pass  a  formal  order 
consolidating  the  territory  into  one  joint  local  tax  district,  which  shall  be 

and  become  a  body  corporate  by  the  name  and  style  of  " Joint 

Local  Tax  School  District  of  Counties."     The  county  board  of 

education  having  the  largest  school  census  and  the  largest  area  in  the  part 
of  the  joint  local  tax  district  lying  in  its  county  shall  determine  the  loca- 
tion of  the  schoolhouse ;  but  if  the  largest  census  and  area  do  not  both  lie 
in  the  same  county,  then  the  county  boards  shall  jointly  select  the  site  for 
the  building,  and  in  case  of  a  disagreement  they  shall  submit  the  question 
to  the  board  of  arbitration  consisting  of  three  members,  one  member  to  be 
named  by  each  board  of  education  if  three  counties  are  concerned,  or  if 
there  are  but  two  counties,  then  each  board  shall  choose  one  member  and 
the  two  so  named  shall  select  a  third  member.  The  decision  of  the  board 
of  arbitration  shall  be  binding  upon  all  county  boards  of  education  concerned. 

c.  The  school  comm,ittee  shall  consist  of  five  members,  three  of  whom 
shall  be  appointed  by  the  board  of  education  of  the  county  in  which  the 
building  is  to  be  situated  and  two  to  be  appointed  by  the  other  county  or 
counties,  but  the  terms  of  office  shall  be  so  arranged  that  not  more  than  two 
members  will  retire  in  any  one  year.  The  committee  shall  officially  exercise 
such  corporate  poivers  as  conferred  in  this  section.  This  said  committee 
shall  have  all  the  powers  and  duties  of  committees  of  local  tax  districts  and 
in  addition  thereto  it  shall  adopt  a  corporate  seal  and  have  the  poioer  to  sue 
and  be  sued.  The  committee  shall  have  the  power  to  determine  the  rate  of 
local  taxes  to  be  levied  in  said  joint  district  not  exceeding  the  rate  author- 
ized by  the  voters  of  the  district,  and  when  the  committee  shall  have  so 
determined  the  rate  of  local  taxes  to  be  levied  in  said  joint  district,  and 
shall  have  certified  same  to  the  boards  of  comm,issioners  of  the  severaT 
counties  from  which  said  joint  district  is  created,  the  said  boards  of  county 
commissioners,  and  each  of  them,  shall  levy  said  rate  of  local  taxes  within 

76 


the  portion  of  said  joint  district  lying  loithin  their  respective  counties;  and 
the  taxes  so  levied  shall  be  collected  in  the  several  counties  as  other  taxes 
are  collected  therein,  and  shall  be  paid  over  by  the  officers  collecting  the 
same  to  the  treasurer  or  other  fiscal  agent  of  the  county  in  which  the  school- 
house  is  located  or  is  to  be  located,  to  be  by  him  placed  to  the  credit  of  the 
joint  district. 

d.  The  committee  shall  have  as  full  authority  to  call  and  hold  elections 
for  the  voting  of  bonds  of  the  district  as  is  conferred  upon  boards  of  educa- 
tion and  boards  of  commissioners  in  article  twenty-two  of  this  chapter.  In 
calling  the  election  for  a  bond  issue  no  petition  of  the  county  board  of  educa- 
tion shall  be  necessary;  but  the  election  shall  be  called  and  held  by  the 
school  committee  of  the  incorporated  local  tax  school  district  under  as 
ample  authority  as  is  conferred  upon  both  county  boards  of  education  and 
boards  of  commissioners  under  article  twenty-two  of  this  chapter.  When 
bonds  of  the  district  have  been  voted  under  authority  of  this'  section,  they 
shall  be  issued  subject  to  the  limitations  of  article  tioenty-two  of  this  chap- 
ter in  the  corporate  name  of  the  district,  signed  by  the  chairman  and  secre- 
tary of  the  school  committee,  sold  by  the  school  committee,  and  the  proceeds 
thereof  deposited  vyith  the  treasurer  of  the  county  board  of  education  of  the 
county  in  which  the  school  building  is  or  is  to  be  located,  to  be  placed  to 
the  credit  of  the  joint  district,  and  the  taxes  for  interest  and  principal  shall 
be  levied  and  collected  as  provided  in  subsection  c  above  for  the  levy  and 
collection  of  local  taxes. 

e.  The  committee  shall  have  the  same  power  to  call  and  hold  elections  to 
ascertain  the  vMl  of  the  voters  of  the  district  upon  the  question  of  increasing 
the  local  tax  levy  up  to  a  maximum  rate  of  fifty  cents  on  the  one  hundred 
dollars  valuation  of  taxable  property  as  it  has  in  the  case  of  bond  elections. 
But  local  tax  elections  called  and  held  in  such  joint  districts  shall  be  held 
under  the  general  provisions  of  this  article  governing  local  tax  elections 
except  that  the  district  committee  is  hereby  granted  the  poivers  of  county 
boards  of  education  and  boards  of  commissioners  as  to  local  tax  elections. 

f.  The  building  of  all  schoolhouses  in  such  joint  local  tax  districts  shall 
be  effected  by  the  county  board  of  education  of  the  county  in  which  th& 
building  is  to  be  located  under  authority  of  law  governing  the  erection  of 
school  buildings  by  county  boards  of  education.  It  shall  be  lawful  for  the 
boards  of  education  in  the  other  county  or  counties  to  contribute  to  the 
cost  of  the  building  in  proportion  to  the  number  of  children  shown  by  the 
official  census  to  be  resident  within  that  part  of  the  joint  district  lying 
within  each  county  respectively.  If  the  building  is  to  be  erected  from 
moneys  borrovyed  from  the  State  building  funds  or  from  county  taaxttion, 
then  each  county  board  of  education  shall  contribute  to  its  construction  in 
the  proportion  set  out  above  and  pay  over  its  contribution  to  the  treasurer 
of  the  county  board  having  control  of  the  erection  of  the  building:  Provided, 
it  sJiall  be  lawful  for  the  county  board  that  controls  the  erection  of  thd 
building  to  borrow  from  the  State  and  lend  to  the  district  the  full  amount 
of  the  cost  of  the  building  in  cases  where  the  entire  amount  is  to  be  repaid 
by  the  district  from,  district  funds. 

g.  All  district  funds  of  a  joint  local  tax  district  shall  be  kept  distinct 
from  all  other  funds,  placed  to  the  credit  of  the  district,  and  expended  as 
other  local  tax  or  district  bond  funds  are  lawfully  disbursed. 

77 


h.  The  county  hoard  of  education  and  county  superintendent  of  public 
instruction  of  the  county  in  which  the  schoolhouse  is  located  shall  have  as 
full  and  ample  control  over  the  joint  school  and  the  district  as  it  has  in  the 
case  of  other  local  tax  districts,  subject  only  to  the  limitations  of  this  section. 

i.  It  shall  be  the  duty  of  the  committee  of  the  joint  school  district  to  pre- 
pare a  budget  in  accordance  with  the  law  requiring  budgets  of  special  charter 
districts.  The  said  budget,  which  shall  show  the  proportionate  part  of  the 
cost  of  maintenance  for  six  months  to  be  contributed  by  each  county,  the 
several  parts  to  be  ascertained  on  the  basis  of  the  proportions  of  the  total 
district  school  census  living  in  each  respective  county,  shall  be  filed  by  the 
coinmittee  with  the  county  board  of  education  of  each  county,  and  it  shall 
be  the  duty  of  each  board  if  it  approves  the  district  budget  to  incorporate 
it  in  the  county  budget  to  be  submitted  to  the  commissioners  in  May  of  each 
year.  Each  of  the  several  county  boards  of  education  is  hereby  directed  to 
pay  over  its  proportionate  part  of  the  district  budget  when  and  as  collected, 
to  the  treasurer  of  the  board  of  education  of  the  county  in  which  the\ 
school  plant  is  located  for  the  purposes  for  which  it  has  been  levied  and 
collected. 

j.  All  districts  formed  before  the  ratification  of  this  amendment  under 
the  provisions  of  section  tivo  hundred  and  thirty-two,  chapter  one  hundred 
and  thirty-six.  Public  Laws  of  one  thousand  nine  hundred  and  twenty-three, 
and  all  districts  incorporated  before  the  ratification  of  this  amendment, 
under  the  provisions  of  sectio'n  ttoo  hundred  and  thirty-three  of  said  chapter, 
are  hereby  authorized  and  empowered  to  exercise  all  the  powers  and  privi- 
leges conferred  by  this  section  as  amended. 

C.   S.    (Ill),   SB'S!;   Ex.   Sess.   1924,   c.  32,  s.   1. 


PETITIOJf  FOE  ELECTION  IN  SPECIAL  SCHOOL  TAXING  DISTRICTS 

Sec.  236.  Petition  for  an  election.  The  petition  for  an  election  in  a 
special  school  taxing  district  shall  be  made  as  follows:  The  governing  school 
boards  of  at  least  a  majority  of  the  school  districts  within  the  special  school 
taxing  district  shall  endorse  the  petition  and  it  shall  be  approved  by  the 
county  board  of  education.  Said  petition  shall  state  the  maximum  rate  of 
tax  to  be  voted  on  which  rate  shall  not  exceed  50  cents  on  the  one  hundred 
dollars  valuation  of  all  property,  real  and  personal:  Provided,  however,  that 
when  a  special  school  taxing  district  created  in  accordance  with  the  provision 
of  this  article  includes  or  embraces  two  or  more  school  districts  having' 
indebtedness  incurred  for  the  erection  of  school  buildings,  the  maximum 
rate  of  fifty  cents  (50c)  specified  in  this  section  may  be  exceeded  by  an  addi- 
tional rate  necessary  to  take  care  of  the  combined  aforesaid  indebtedness 
of  the  several  districts  incurred  for  the  erection  of  such  school  buildings. 

C.   S.    (Ill),    5657;    1927,   c.  — ,   s.   1. 


LOCAL  TAX  RATES  UNDER  COUNTY-WIDE  SPECIAL  TAX 

Sec.  245.  The  rate  in  local  tax  or  special  charter  districts.  Whenever 
the  maximum  special  county  tax  rate  levied  or  to  be  levied  under  the  pro- 
visions of  this  article  is  less  than  50  cents,  each  local  tax,  special  charter 

78 


or  special   school  taxing  district   shall   have   the  authority  to  levy  an  ad- 
ditional rate,  not  in  excess  of  the  local  tax  rate  voted  in  the  district. 

All  indebtedness,  bonded  and  otherwise,  of  said  district  or  districts  may 
be  assumed  by  the  county  board  of  education;  and  such  indebtedness,  if 
assumed  by  the  county  board  of  education,  shall  be  paid  out  of  the  special 
county  tax  levied  under  the  provision  of  this  article. 

0.   S.    (Ill),   5666;    1925,   c.   180,   s.   2. 


BOND  ELECTIONS 

Sec.  257.  Elections';  h<yw  called.  Whenever  the  county  board  of  edu- 
cation shall  so  petition,  the  board  of  county  commissioners  of  any  county 
shall  order  a  special  election  to  be  held  in  any  county  or  special  school- 
taxing  district,  or  in  any  local  tax  district  within  which  a  union  school  is 
maintained,  for  the  purpose  of  voting  upon  the  question  of  issuing  bonds 
and  levying  a  sufficient  tax  for  the  payment  thereof  for  the  purpose  of 
acquiring,  erecting,  enlarging,  altering  and  equipping  school  buildings  and 
purchasing  sites  in  such  county  or  district,  or  for  any  one  or  more  of  said 
purposes.  Said  election  shall  be  called  and  held  under  the  same  rules'  and 
regulations  as  provided  in  this  act  for  "Local  Tax  Elections  for  Schools" 
(Article  17).     The  ballots  to  be  used  in  said  election  shall  have  written  or 

printed  thereon  the  words  "For  the  issuance  of  $ school  bonds 

and  the  levying  of  a  tax  for  the  payment  thereof,"  and  "Against  issuance 

of  $ school  bonds   and  the  levying  of  a  tax  for  the  payment 

thereof."  The  notice  of  election  shall  set  forth  the  boundaries  of  the  district, 
unless  the  district  is  coterminous  with  a  county,  city,  town,  or  township,  or 
is  coterminous  vnth  a  county  or  township  except  that  it  does  not  include  a 
city,  town,  or  township  in  such  county  or  totonship,  and  the  notice  shall  set 
forth  either  the  amount  or  the  maximum  amount  of  bonds  proposed  to  &6 
issued. 

C.  S.    (Ill),   5669;   Ex.   Sess.   1924,   c.   121,   s.   3. 


BOND  ELECTIONS  IN  SPECIAL  CHAETEE  DISTEICTS 

(Section  as  Eewritten) 

Sec.  263.  Bonds  in  special  charter  districts.  Elections  may  be  held  in 
special  charter  districts,  and  bonds  issued  and  taxes  levied  to  pay  the  same 
in  the  manner  provided  by  the  previous  sections  of  this  article,  except  as 
otherwise  provided  in  this  section. 

(a)  In  the  case  of  every  special  charter  district  coterminous  with  an 
incorporated  city  or  town  having  authority  by  virtue  of  its  charter,  or 
other  special  or  local  laws,  to  maintain  a  system  of  schools,  the  petition 
for  the  election  shall  be  made  to  the  principal  governing  body  of  each  city 
or  toum  by  the  board  of  trustees,  unless  said  board  is  the  principal  govern- 
ing body  of  said  city  or  tovm,  in  which  case  no  petition  shall  be  necessary. 
But  said  principal  governing  body  may,  in  its  discretion,  grant  or  refuse 
said  petition.     In  every  special  charter  district  of  the   kind  described  in 

79 


this  subsection,  all  powers  and  duties  conferred  or  imposed  by  this  article 
on  boards  of  county  commissioners  shall  be  exercised  and  performed  by 
the  principal  governing  body  of  said  city  or  town  with  which  the  district 
is  coterminous,  but  the  bonds  shall  be  sold  and  issued  by  the  board  of 
trustees  in  the  name  of  the  district,  and  shall  be  signed  and  sealed  as  may 
be  provided  by  said  board  of  trustees,  and  the  proceeds  derived  from  the 
sale  of  such  bonds  shall  be  turned  over  to  the  custodian  of  funds  of  such 
special  charter  district,  who  shall  receive  no  commission  for  the  handling 
of  such  proceeds. 

(6)  In  the  case  of  all  special  charter  districts  not  described  in  sub- 
section (a)  of  this  section  the  petition  for  the  election  shall  be  made  by 
the  board  of  trustees  to  the  board  of  county  commissioners,  ivhich  board 
shall  call,  hold  and  determine  the  result  of  the  election  as  provided  in  this 
article,  and  the  bonds  shall  be  sold  and  issued  by  the  board  of  trustees  in 
the  name  of  the  district,  and  shall  be  signed  and  sealed  as  may  be  pro- 
vided by  said  board  of  trustees,  and  the  proceeds  derived  from  the  sale 
of  such  bonds  shall  be  turned  over  to  the  custodian  of  funds  of  such  special 
charter  district,  who  shall  receive  no  commission  for  the  handling  of 
such  proceeds:  Provided,  however,  that  in  districts  of  the  kind  described 
in  this  subsection  in  which  at  the  time  any  action  required  by  this  article 
is  to  be  taken,  the  principal  governing  body  of  a  city  or  town  within  or 
partly  within  the  district  shall  be  charged  with  the  duty  of  levying  all 
special  school  maintenance  taxes  for  the  district  {although  it  may  not 
be  charged  ivith  the  duty  of  levying  taxes  for  bonds  of  the  district),  the 
powers  and  duties'  conferred  by  this  article  on  boards  of  county  commis- 
sioners shall  be  exercised  and  performed  by  said  principal  governing  body: 
Provided,  further,  that  in  districts  of  the  kind  described  in  this  subsection 
which  lie  in  two  or  more  counties,  no  petition  shall  be  necessary,  and  the 
board  of  trustees  of  the  district  shall  call,  hold  and  determine  the  result 
of  the  election. 

C.  S.   (Ill),   5675;  Ex.  Sess.   1924,   c.  121,   ss,  4,  5;   1927,   c.  — ,  s.  1. 


COMMISSIONEES   MAY    BORROW  TOR   BUILDIIVG   WITHOUT    SUBMIT- 
TING  TO  VOTE  or  PEOPLE  (New  Section  as  Amended) 

Sec.  271.  That  whenever  the  county  board  of  education  of  any  county 
shall  petition  the  county  commissioners  of  said  county  that  it  is  necessary 
in  order  to  provide  a  building  or  buildings  to  carry  on  a  six  months 
school  in  their  county,  and  the  location  and  plans  for  such  building 
or  buildings  as  proposed  has  been  approved  by  the  State  Superintendent 
of  Public  Instruction,  the  county  commissioners  may,  in  their  discretion, 
without  submitting  the  issue  to  a  vote  of  the  people,  tjorrow  such  sum  of 
money  as  may  in  their  judgment  be  necessary  to  erect  or  repair  such 
building  or  buildings,  and  the  commissioners'  are  empowered  and  authorized 
to  issue  serial  notes  of  the  county  or  serial  bonds  of  the  county,  as  pro- 
vided for  in  section  two  hundred  and  sixty-six  and  section  two  hundred 
and  sixty-seven,  article  twenty-three,  chapter  one  hundred  and  thirty  six, 
PuWic  Laws  of  nineteen  hundred  and  twenty-three:  Provided,  this  act  shall 

80 


not  apply  to  the  following  counties:  Alamance,  Alleghany,  Anson,  Ashe, 
Avery,  Beaufort,  Bertie,  Bladen,  Buncomibe,  Burke,  Cabarrus,  Camden, 
Caswell,  Catawba,  Chatham,  Chowan,  Clay,  Cumberland,  Currituck,  Dare, 
Davidson,  Davie,  Edgecombe,  Gaston,  Gates,  Granville,  Greene,  Halifax, 
Harnett,  Haywood,  Henderson,  Hertford,  Hoke,  Hyde,  Jones,  Lee,  Lenoir, 
Lincoln,  Macon,  Madison,  McDowell,  Mecklenburg,  Mitchell,  Montgomery, 
Nash,  New  Hanover,  Northampton,  Onslow,  Orange,  Pamlico,  Pasquotank, 
Pender,  Perquimans,  Person,  Pitt,  Polk,  Richmond,  Robeson,  Rockingham, 
Rowan,  Sampson,  Scotland,  Stanly,  Surry,  Transylvania,  Tyrrell,  Union, 
Vance,  Warren,  Washington,  Watauga,  Wilkes,  Wilson,  Yadkin,  Yancey. 

Ex.  Sess,  1924,   c.   120;   1925,  c.  — ;    1927,  e.  — . 

Alexander,  Brunswick,  Caldwell.  Carteret,  Cherokee,  Cleveland,  Craven, 
Columbus,  Duplin,  Durham,  Forsyth,  Franklin,  Graham,  Guilford,  Iredell, 
Jackson,  Johnston,  Martin,  Moore,  Randolph,  Rutherford,  Stokes,  Swain, 
V/ake,  and  Wayne  are  the  counties  to  which  the  provisions  of  the  above 
act  apply. 


COMPULSORY  ATTENDANCE 

Sec.  347.    Parent  or  gnardian  required  to  keep  child  in  school;  exception. 

Every  parent,  guardian,  or  other  person  in  the  State  having  charge  or 
control  of  a  child  between  the  ages  of  seven  and  fourteen  years  shall  cause 
such  child  to  attend  school  continuously  for  a  period  equal  to  the  time 
which  the  public  school  in  the  district  in  which  the  child  resides  shall  be 
in  session.  The  principal,  superintendent,  or  teacher  who  is  in  charge  of 
such  school  shall  have  the  right  to  excuse  the  child  from  temporary  attend- 
ance on  account  of  sickness  or  distance  of  residence  from  the  school,  or 
other  unavoidable  cause  which  does  not  constitute  truancy  as  defined  by  the 
State  Board  of  Education.  The  term  "school"  as  used  in  this  section  is 
defined  to  embrace  all  public  schools  and  such  private  schools  as  have 
tutors  or  teachers  and  curricula  that  are  approved  by  the  county  superin- 
tendent of  public  instruction  or  the  State  Board  of  Education. 

All  private  schools  receiving  and  instructing  children  of  compulso7-y  school 
age  shall  be  required  to  keep  such  records  of  attendance  and  render  such 
reports  of  the  attendance  of  such  children  as  are  required  of  public  schools; 
and  attendance  upon  such  schools,  if  the  school  or  tutor  refuses  or  neglects 
to  keep  such  records  or  to  render  such  reports,  shall  not  be  accepted  in  lieu 
of  attendance  upon  the  public  school  of  the  district,  town,  or  city  which 
the  child  shall  be  entitled  to  attend:  Provided,  instruction  in  a  private 
school  or  by  a  private  tutor  shall  not  be  regarded  as  meeting  the  require- 
ments of  the  law  unless  the  courses  of  instruction  run  concurrently  loith  the 
term  of  the  public  school  in  the  district  and  extend  for  at  least  as  long  a 
term. 

C.    S.    (Ill),    5757;    1925.    c.    226,   s.    1. 


81 


ETEDENCE   OF  COMPULSORY  ATTENDANCE   VIOLATION 

Sec.  351.  Investigation  and  prosecution  by  county  superintendent  and 
attendance  officer.  The  county  superintendent  of  public  welfare  or  chief 
school  attendance  officer  or  truant  officer  provided  for  by  law  shall  investi- 
gate and  prosecute  all  violators  of  the  provisions  of  this  article.  The  re- 
ports of  unlawful  absence  required  to  6e  made  by  teachers  and  principals 
to  the  chief  attendance  officer  shall  in  his  hands,  in  case  of  any  prosecution, 
constitute  prima  facie  evidence  of  the  violation  of  this  article,  and  the 
burden  of  proof  shall  be  upon  the  defendant  to  show  the  lawful  attendance 
of  the  child  or  children  upon  an  authorized  school. 

C.   S.    (Ill),  5761;   1925,   c.  226,   s.  2. 


OBSERVANCE  OF  ARBOR  DAY 

Sec.  369.  Arbor  Day.  Friday  following  the  fifteenth  day  of  March  of 
each  year  shall  be  known  as  Arbor  Day,  to  be  appropriately  observed  by 
the  public  schools  of  the  State.  The  Superintendent  of  Public  Instruction 
shall  issue  each  year  a  program  for  its  observance  by  the  school  children 
of  the  State,  in  order  that  they  may  be  taught  to  appreciate  the  true 
value  of  trees  and  forests  to  their  State.  The  Superintendent  of  Public 
Instruction  is  authorized  to  provide  a  suitable  program  and  plan  of  in- 
struction to  county  school  officials  under  his  charge  for  the  appropriate 
observance  of  this  day. 

0.  S.    (Ill),  5780   (p)  ;   1927,   e.  — ,   s.   1. 


EFFECT  OF  CHAPTER  95  (THE  SCHOOL  CODE)  UPON  LOCAL  OR  PRI- 
VATE BOND  ACTS 

(New  Section) 

Sec.  378-a.  This  act  shall  not  affect  any  local  or  private  act  heretofore  or 
hereafter  enacted  authorizing  the  issuance  of  bonds  on  other  obligations 
for  school  purposes,  but  the  powers  hereby  conferred  and  the  methods  of  pro- 
cedure hereby  provided  shall  be  deemed  to  be  conferred  and  provide  in  addi- 
tion to  and  not  in  substitution  for  those  conferred  or  provided  by  any  such 
local  or  private  act,  so  that  any  district,  municipality,  township,  county,  or 
other  political  subdivision  authorized  to  issue  bonds  for  school  purposes  may 
proceed  under  any  such  local  or  private  act  applicable  to  it,  without  regard 
to  the  restrictions  imposed  by  this  act,  or  may  proceed  under  this  act,  with- 
out regard  to  the  restrictions  imposed  by  any  other  act. 

1925,   c.   143,   s.  4. 


82 


AMENDMENTS  TO  THE  CONSOLIDATED  STATUTES* 
TREASURER'S  C03OIISSI0> 

3910.  C(/imty  treasurer.  The  county  treasurer  shall  receive  as  compen- 
sation in  full  for  all  services  required  of  him  such  a  sum  not  exceeding  one- 
half  of  one  per  cent  on  moneys  received  and  not  exceeding  two  and  a  half 
per  cent  on  moneys  disbursed  by  him,  as  the  board  of  commissioners  of  the 
county  may  allow.  As  treasurer  of  the  county  school  fund  he  shall  receive 
Kuch  sum  as  the  board  of  education  may  allow  him,  not  exceeding  two  per 
cent  on  disbursements;  and  the  said  commissions  shall  be  paid  only  upon 
the  order  of  the  county  board  of  education,  signed  by  the  chairman  and  sec- 
retary, and  the  county  board  of  education  is  hereby  forbidden  to  sign  any 
such  order  until  the  treasurer  shall  have  made  all  reports  and  kept  all  such 
accounts  required  by  law  in  the  form  and  manner  prescrihed:  Provided,  that 
said  treasurer  shall  be  allowed  no  commission  or  compensation  for  receipts 
and  disbursements  of  any  loan  or  loans  made  to  the  county  by  the  Stats 
Board  of  Education  out  of  the  State  Literary  Fund,  the  special  'building  fund, 
nor  from  funds  derived  from  county  or  district  bond  issues,  for  the  building 
of  schoolhouses':  Provided,  that  in  counties  where  the  treasurer's  total  com- 
pensation cannot  exceed  two  hundred  and  fifty  dollars  per  annum,  the  treas- 
urer may  be  allowed,  in  the  discretion  of  the  board  of  county  commissioners 
and  the  board  of  education,  as  to  the  school  fund,  a  sum  not  exceeding  two 
and  one-half  per  cent  on  his  disbursements  of  all  funds  handled  by  him;  but 
the  compensation  allowed  by  virtue  of  the  provisions  of  this  last  proviso 
shall  not  be  operative  to  give  a  total  compensation  in  excess  of  two  hundred 
and  fifty  dollars  per  annum  to  such  treasurers. 

C.  S.  3910;  Rev.,  s.  2778;  Code,  s.  770;  1899,  c.  233;  1909,  c.  577;  1913,  c.  144; 
1919,  c.  254,  s.  9;  Ex.  Sess.  1924,  c.  121,  s.  6. 


STATE    BOARD    OF    EBUCATIO^V    TO    PROVIDE    FOR    A    CONTI?fUOUS 

SCHOOL  CEIVSUS 

5435-  Contiimous  scliool  census-  The  State  Board  of  Education  is  hereby 
directed  to  adopt  such  rules  and  regulations  as  may  be  necessary  for  taking 
a  complete  census  of  the  school  population  and  for  installing  and  keeping  in 
the  office  of  the  county  superintendent  in  each  county  of  the  State  a  continu- 
ous census  of  the  school  population.  The  cost  of  taking  and  keeping  the 
census  shall  be  a  legitimate  item  in  the  budget  and  shall  be  paid  out  of  the 
incidental  fund. 

//  any  parent,  guardian,  or  other  person  having  the  custody  of  a  child, 
refuses  to  give  any  properly  authorized  census  taker,  teacher,  school  princi- 
pal, or  other  school  official  charged  with  the  duty  of  obtaining  the  census  of 
the  school  population  of  any  district,  the  necessary  information  to  enable 
such  person  to  obtain  an  accurate  and  correct  census,  or  shall  Tcnoioingly  and 
ivillfully  make  any  false  statement  to  any  person  duly  authorized  to  take  the 
school  census  of  any  district,  relative  to  the  age  or  the  mental  or  physical 


Amendments   are   printed   in    italics. 

83 


condition  of  any  child,  he  shall  be  deemed  guilty  of  a  misdemeanor  and  shall 
be  fined  not  to  exceed  twenty-five  dollars  or  imprisoned  not  to  exceed  thirty 
days,  in  the  discretion  of  the  court. 

C.  S.   (Ill),  5435;   1925,  c.  95,  s.  1. 


CHrLDREN  AT  ORPHAIVAGES 

5M6.    Children  in  orphanages  permitted  to  atteiid  public  schools,  expenses. 

Children  living  in  and  cared  for  and  supported  by  any  institution  established 
or  incorporated  for  the  purpose  of  rearing  and  caring  for  orphan  children 
shall  be  considered  legal  residents  of  said  district  in  which  the  institution  is 
located,  and  a  part  or  all  of  said  orphan  children  shall  be  permitted  to  attend 
the  public  school  or  schools  of  said  district,  and  the  extra  expenses  of  teach- 
ing said  children  for  six  months  in  the  public  school  or  schools  of  said  dfs- 
trict  may  be  borne  as  follows: 

Three-fourths  of  the  extra  expense  for  a  term  of  six  months  of  every  year, 
as  a  result  of  the  attendance  of  said  children,  may  be  paid  out  of  the  State 
equalizing  fund  and  one-fourth  out  of  the  county  fund,  unless  otherwise  pro- 
vided. 

Provided  further  that  the  provisions  of  this  section  shall  be  permissive 
only,  and  shall  not  be  mandatory. 

C.   S.    (Ill),    5446;    1927,    c.   — ,    s.    1. 


DATES  FOR  TEACHERS'  EXAMIIVATIONS 

Sec.  5578.  Dates  for  examination;  special  examinations.  The  second  Tues- 
day in  April  of  each  year  is  hereby  designated  for  said  examinations,  which 
may  be  continued  from  day  to  day  for  three  successive  days,  under  such 
rules  and  regulations  as  said  board  may  adopt;  but  no  examination  shall 
commence  on  any  otliJ^  day  than  the  first  day  of  the  period  mentioned  in 
this  section,  and  no  examination  shall  be  held  at  any  other  time.  The  board 
may  in  its  discretion  provide  for  special  examinations  to  be  conducted"  by 
such  persons  as  it  may  appoint. 

C.   S.    (Ill),   5578;    1925,   c.   181,   s.   3. 


84 


Photomount 

Pamphlet 

Binder 

Gaylord  Bros.  Inc. 

Makers 
Syracuse,  N.  Y, 

PAT.  JAN  21,  1908 


UNIVERSITY  OF  N.C.  AT  CHAPEL  HILL 


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